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v3.23.3

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (FY) - USD ($) | Jun. 30, 2023 | Dec. 31, 2022 | Jun. 30, 2022 | Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | --- | --- | --- | --- | ---
ASSETS |  |  |  |  |  |  |  |  |
Cash and cash equivalents | $ 130,203,000 |  | $ 231,362,000 |  |  | $ 372,088,000 |  |  |
Cryptocurrencies | 10,336,000 |  | 2,175,000 |  | $ 3,102,000 | 6,187,000 |  | $ 9,582,000 | $ 1,087,000
Trade receivables | 15,440,000 |  | 18,304,000 |  |  | 8,238,000 |  |  |
Amounts due from a related party | 308,000 |  | 397,000 |  |  | 1,500,000 |  |  |
Mining machines | 47,295,000 |  | 27,703,000 |  | 40,275,000 | 46,469,000 |  | 64,800,000 |
Prepayments and other assets | 129,711,000 |  | 59,576,000 |  |  | 34,637,000 |  |  |
Financial assets at fair value through profit or loss | 33,486,000 |  | 60,959,000 |  |  | 1,250,000 |  |  |
Restricted cash | 9,477,000 |  | 11,494,000 |  |  | 10,310,000 |  |  |
Right-of-use assets | 59,754,000 |  | 60,082,000 |  |  | 58,941,000 |  |  |
Property, plant and equipment | 139,336,000 |  | 138,636,000 |  | $ 137,820,000 | 102,617,000 |  | 52,158,000 |
Investment properties | 34,387,000 |  | 35,542,000 |  |  |  |  |  |
Intangible assets | 5,064,000 |  | 322,000 |  |  | 115,000 |  |  |
Deferred tax assets | 4,216,000 |  | 4,857,000 |  |  | 4,622,000 |  |  |
TOTAL ASSETS | 619,013,000 |  | 651,409,000 |  |  | 646,974,000 |  |  |
LIABILITIES |  |  |  |  |  |  |  |  |
Trade payables | 16,483,000 |  | 15,768,000 |  |  | 17,740,000 |  |  |
Other payables and accruals | 29,913,000 |  | 22,176,000 |  |  | 17,258,000 |  |  |
Amounts due to a related party | 127,000 |  | 316,000 |  |  | 19,000 |  |  |
Income tax payables | 562,000 |  | 657,000 |  |  | 10,454,000 |  |  |
Deferred revenue | 155,572,000 |  | 182,297,000 |  |  | 213,449,000 |  |  |
Borrowings | 29,988,000 |  | 29,805,000 |  |  | 29,460,000 |  |  |
Lease liabilities | 70,665,000 | [1] | 70,425,000 | [1],[2] |  | 62,968,000 | [2] |  |
Deferred tax liabilities | 7,239,000 |  | 11,626,000 |  |  | 7,547,000 |  |  |
TOTAL LIABILITIES | 310,549,000 |  | 333,070,000 |  |  | 358,895,000 |  |  |
NET ASSETS | 308,464,000 |  | 318,339,000 |  |  | 288,079,000 |  |  |
EQUITY |  |  |  |  |  |  |  |  |
Share capital | 0 | [3] | 1,000 |  |  | 1,000 |  | $ 0 |
Retained earnings | (43,024,000) |  | 6,803,000 |  |  | 67,169,000 |  |  |
Reserves | 351,488,000 | [3] | 311,535,000 |  |  | 220,909,000 |  |  |
TOTAL EQUITY | $ 308,464,000 |  | $ 318,339,000 |  |  | $ 288,079,000 |  |  |
[1] | Lease liabilities in amount of approximately US$4.7 million and US$4.6 million was related to the leasehold land included in the investment properties as of December 31, 2022 and June 30, 2023. See Note 14.
[2] | Lease liabilities in amount of approximately US$4.7 million was related to the leasehold land included in the investment properties. See Note 12.
[3] | After giving the effects of the reverse recapitalization completed in April 2023 as described in Note 1.After giving the effects of the reverse recapitalization completed in April 2023 as described in Note 1.

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- Definition Amounts payable that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_55&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition A component of equity representing reserves within equity, not including retained earnings. [Refer: Retained earnings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_e&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of prepayments and accrued income, other than contract assets. [Refer: Prepayments; Accrued income other than contract assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_55&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of cash and cash equivalents whose use or withdrawal is restricted. [Refer: Cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_55&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition A component of equity representing the entity's cumulative undistributed earnings or deficit. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph IG6 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_IG6&doctype=Implementation%20Guidance -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_e&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of assets that represent a lessee's right to use an underlying asset for the lease term that do not meet the definition of investment property. Underlying asset is an asset that is the subject of a lease, for which the right to use that asset has been provided by a lessor to a lessee. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 53 -Subparagraph j -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_53_j&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Paragraph 47 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_47_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of current payables due to related parties. [Refer: Related parties [member]; Payables to related parties] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of payment due to suppliers for goods and services used in the entity's business. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of receivables due from related parties. [Refer: Related parties [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_b&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount due from customers for goods and services sold. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_b&doctype=Standard -URIDate 2023-03-23 + Details
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