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Investment in associate (Tables) | 12 Months Ended
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Dec. 31, 2024
Interests In Other Entities [Abstract] |
Schedule of summarized financial information in associate | Summarized financial information of Atlas (100% basis) is as follows:
Consolidated statements of financial position as at | Dec 31 2024 | Dec 31 2023
Cash and cash equivalents | $ | 18,934 |  | $ | 126,392 |
Other current assets 1 | 49,803 |  | 189,062 |
Non-current assets | 145,298 |  | 149,354 |
Current liabilities 1 | (42,901) |  | (157,835) |
Other long-term liabilities, including current maturities | (10,376) |  | (135,940) |
Net assets at 100% | $ | 160,758 |  | $ | 171,033 |
Net assets at 63.1% | $ | 101,438 |  | $ | 107,921 |
Long-term receivable from Atlas 1 | — |  | 76,328 |
Investment in associate | $ | 101,438 |  | $ | 184,249 |
Consolidated statements of income for the years ended December 31 | 2024 | 2023
Revenue 1 | $ | 344,892 |  | $ | 466,312 |
Cost of sales and depreciation and amortization | (254,047) |  | (289,705) |
Gas contract settlement | — |  | 75,000 |
Operating income | 90,845 |  | 251,607 |
Finance costs, finance income and other expenses | (5,739) |  | (10,316) |
Income tax expense (b) | (24,353) |  | (83,659) |
Net earnings at 100% | $ | 60,753 |  | $ | 157,632 |
Earnings of associate at 63.1% | $ | 38,335 |  | $ | 99,466 |
Dividends received from associate | $ | 32,181 |  | $ | 112,318 |
Share capital reduction | $ | 12,643 |  | $ | — |
1 Includes related party transactions between Atlas and the Company (see note 23).

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- Definition The disclosure of interests in associates. [Refer: Total for all associates [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph 2 -Subparagraph b -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_2_b_ii&doctype=Standard -URIDate 2024-03-27 + Details
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