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CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME / (LOSS) (Q2) - USD ($) shares in Thousands, $ in Thousands | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2023 | Jun. 30, 2022 | Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME / (LOSS) |  |  |  |  |  |  |
Revenue | $ 166,403 |  | $ 179,619 |  | $ 333,342 | $ 394,661 | $ 186,387
Cost of revenue | (136,754) |  | (110,622) |  | (250,090) | (153,255) | (209,564)
Gross profit / (loss) | 29,649 |  | 68,997 |  | 83,252 | 241,406 | (23,177)
Selling expenses | (4,315) |  | (6,303) |  | (11,683) | (8,448) | (5,567)
General and administrative expenses | (32,471) |  | (52,686) |  | (93,453) | (89,735) | (20,268)
Research and development expenses | (12,727) |  | (19,743) |  | (35,430) | (29,501) | (9,790)
Listing fee | (33,151) |  |  |  |  |  |
Other operating expenses | (100) |  | (2,791) |  | (3,628) | 14,625 | (2,045)
Other net gain | 1,608 |  | 1,130 |  | 357 | 2,483 | (2,560)
Profit / (loss) from operations | (51,507) |  | (11,396) |  | (60,585) | 130,830 | (63,407)
Finance expenses | (1,127) |  | (5,823) |  | (4,181) | 59 | (380)
Profit / (loss) before taxation | (52,634) |  | (17,219) |  | (64,766) | 130,889 | (63,787)
Income tax (expenses) / benefit | 2,807 |  | (7,975) |  | 4,400 | (48,246) | 7,961
Profit / (loss) for the year | (49,827) |  | (25,194) |  | (60,366) | 82,643 | (55,826)
Loss for the periods | (49,827) |  | (25,194) |  | (60,366) | 82,643 | (55,826)
Exchange differences on translation of financial statements | 9 |  |  |  | (22) | (195) | 905
Other comprehensive income / (loss) for the year, net of tax | 9 |  |  |  | (22) | (195) | 905
Total comprehensive income / (loss) for the year | $ (49,818) |  | $ (25,194) |  | $ (60,388) | $ 82,448 | $ (54,921)
Loss per share (basic) | $ (0.45) | [1] | $ (0.23) | [1] | $ 0 | $ 0.01 | $ 0
Loss per share (diluted) | $ (0.45) | [1] | $ (0.23) | [1] | $ 0 | $ 0.01 | $ 0
Weighted average number of ordinary shares outstanding (thousand shares) (basic) | 109,805 | [1],[2] | 108,681 | [1],[2] | 12,662,126 | 12,662,126 | 12,662,126
Weighted average number of ordinary shares outstanding (thousand shares) (diluted) | 109,805 | [1] | 108,681 | [1] | 12,662,126 | 12,977,177 | 12,662,126
[1] | 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.
[2] | The weighted average number of ordinary shares outstanding for the six months ended June 30, 2022 was retrospectively adjusted to reflect the reverse recapitalization effectuated in April 2023. See Note 1

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- Definition The amount of revenue from contracts with customers. A customer is a party that has contracted with an entity to obtain goods or services that are an output of the entity’s ordinary activities in exchange for consideration. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2023-01-01 -Paragraph 114 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2023-en-r&anchor=para_114&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2023-01-01 -Paragraph 113 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2023-en-r&anchor=para_113_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of expense relating to selling activities of the entity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_112_c&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The number of ordinary shares outstanding at the beginning of the period, adjusted by the number of ordinary shares bought back or issued during the period multiplied by a time-weighting factor. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 33 -IssueDate 2023-01-01 -Paragraph 70 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=33&code=ifrs-tx-2023-en-r&anchor=para_70_b&doctype=Standard -URIDate 2023-03-23 + Details
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