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SIGNIFICANT TRANSACTIONS (Tables) | 6 Months Ended
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Jun. 30, 2026
SIGNIFICANT TRANSACTIONS [Abstract] |
Schedule of detailed information about business combination | The provisional fair values of identifiable assets and liabilities of Tabletki Group at the date of acquisition were:
| February 10, 2026
Non-current assets |
Intangible assets | 79
Current assets |
Cash and cash equivalents | 2
Other current assets | 1
Fair value of identifiable net assets | 82
Goodwill resulting from acquisition | 79
Purchase consideration | 161
The following table shows the details of cash outflow during the six-months ended June 30, 2026:
| June 30, 2026
Cash outflow, net of cash acquired |
Cash consideration | 161
Less: balances acquired |
Cash and cash equivalents | (2)
Net outflow of cash - investing activities | 159
The provisional fair values of identifiable assets and liabilities of ISP Shtorm LLC at the date of acquisition were:
| February 26, 2026
Non-current assets |
Intangible assets | 3
Property and equipment | 2
Non-current liabilities |
Deferred tax liability | (1)
Fair value of identifiable net assets | 4
Goodwill resulting from acquisition | 6
Purchase consideration | 10
The following table shows the details of cash outflow during the six-months ended June 30, 2026:
| June 30, 2026
Cash outflow, net of cash acquired |
Purchase consideration | 10
Less: deferred consideration | (3)
Net outflow of cash - investing activities | 7
The provisional fair values of identifiable assets acquired and liabilities assumed at the acquisition date were as follows:
| May 26, 2026
Non-current assets |
Property and equipment | 49
Intangible assets | 11
Deferred tax asset | 3
Current assets |
Cash and cash equivalents | 2
Trade receivables and other assets | 6
Current liabilities | (11)
Deferred tax liability | (8)
Other non-current liabilities | (1)
Fair value of identifiable net assets | 51
Goodwill arising from acquisition | 19
Purchase consideration | 70
The following table shows the details of cash outflow during six-month period ended June 30, 2026:
| May 26, 2026
Cash outflow, net of cash acquired |
Cash consideration | 70
Less: balances acquired |
Cash and cash equivalents | (2)
Net outflow of cash - investing activities | 68
The fair values of identifiable assets and liabilities of Uklon at the date of acquisition were:
| April 2, 2025
Non-current assets |
Intangible assets | 58
Current assets |
Trade and other receivables | 2
Cash and cash equivalents | 12
Non-current liabilities |
Deferred tax liability | (7)
Current liabilities |
Trade and employee related payables | (6)
Other current liabilities | (10)
Fair value of identifiable net assets | 49
Goodwill resulting from acquisition | 109
Purchase consideration | 158
The following table shows the details of purchase consideration at the acquisition date:
| April 2, 2025
Cash paid * | 141
Fair value of contingent consideration | 16
Put option liability | 1
Total consideration | 158
* Total cash consideration consisted of US$129 for the acquisition of 97% of Uklon Group’s shares and a US$12 payment to settle employee awards. The following table shows the details of cash outflow during the six months ended June 30, 2025:
| June 30, 2025
Cash consideration | 146
Less: balances acquired |
Cash and cash equivalents | (12)
Net outflow of cash - investing activities | 134

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- Definition The disclosure of detailed information about business combinations. [Refer: Total for all business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2025-01-01 -Section Disclosures application of paragraphs 59 and 61 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2025-en-r&doctype=Appendix&subtype=B&dita_xref=IFRS03_gB64-B67_TI -URIDate 2025-03-27 + Details
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