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CONDENSED CONSOLIDATED STATEMENT OF LOSS AND OTHER COMPREHENSIVE (LOSS)/INCOME (UNAUDITED) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2024 | Sep. 30, 2023 | Sep. 30, 2024 | Sep. 30, 2023
CONDENSED CONSOLIDATED STATEMENT OF LOSS AND OTHER COMPREHENSIVE (LOSS)/INCOME (UNAUDITED) |  |  |  |  |  |
Revenue |  | $ 420,282 | $ 467,023 | $ 1,273,403 | $ 1,615,755 |
Cost of sales | [1] | (201,745) | (358,883) | (662,745) | (962,628) |
Administrative expenses |  | (97,099) | (93,835) | (347,558) | (291,877) |
Net reversal of loss allowance/(net loss allowance) on trade receivables |  | 4,286 | (711) | 2,107 | (5,225) |
Other income |  | 63 | 33 | 1,656 | 369 |
Operating income |  | 125,787 | 13,627 | 266,863 | 356,394 |
Finance income |  | 25,732 | 5,823 | 49,696 | 18,233 |
Finance costs | [1] | (350,825) | (271,595) | (2,163,157) | (1,816,864) |
Loss before income tax | [1] | (199,306) | (252,145) | (1,846,598) | (1,442,237) |
Income tax expense |  | (6,397) | (16,659) | (40,669) | (89,118) |
Loss for the period | [1] | (205,703) | (268,804) | (1,887,267) | (1,531,355) | [2]
Loss attributable to: |  |  |  |  |  |
Owners of the Company | [1] | (204,143) | (266,830) | (1,878,540) | (1,523,021) |
Non-controlling interests |  | (1,560) | (1,974) | (8,727) | (8,334) |
Loss for the period | [1] | $ (205,703) | $ (268,804) | $ (1,887,267) | $ (1,531,355) | [2]
Loss per share - basic | [1] | $ (0.61) | $ (0.80) | $ (5.64) | $ (4.57) |
Loss per share - diluted | [1] | $ (0.61) | $ (0.80) | $ (5.64) | $ (4.57) |
Items that may be reclassified to profit or loss |  |  |  |  |  |
Exchange differences on translation of foreign operations | [1] | $ 227,539 | $ 5,346 | $ 1,264,063 | $ 634,802 |
Other comprehensive income for the period, net of taxes | [1] | 227,539 | 5,346 | 1,264,063 | 634,802 | [2]
Total comprehensive income/(loss) for the period | [1] | 21,836 | (263,458) | (623,204) | (896,553) | [2]
Total comprehensive income/(loss) attributable to: |  |  |  |  |  |
Owners of the Company | [1] | 18,051 | (254,269) | (592,175) | (896,612) |
Non-controlling interests |  | 3,785 | (9,189) | (31,029) | 59 |
Total comprehensive income/(loss) for the period | [1] | $ 21,836 | $ (263,458) | $ (623,204) | $ (896,553) | [2]
[1] | Revised comparative periods to reflect an adjustment related to the accounting treatment of foreign exchange on goods in transit in Nigeria (see note 21).
[2] | Revised to reflect an adjustment related to the accounting treatment of foreign exchange on goods in transit in Nigeria (see note 21).

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