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Cash from operations | 9 Months Ended
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Sep. 30, 2024
Cash from operations |
Cash from operations | NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS (CONTINUED) 18.Cash from operations ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Three months ended |  | Nine months ended
​ | ​ | September 30, | ​ | September 30, | ​ | September 30, | ​ | September 30,
​ | ​ | 2024 | ​ | 2023 | ​ | 2024 | ​ | 2023
​ |  | $’000 |  | $’000 |  | $’000 |  | $’000
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Reconciliation: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Loss before taxation* | ​ | (199,306) | ​ | (252,145) | ​ | (1,846,598) | ​ | (1,442,237)
Adjustments: | ​ |  | ​ |  | ​ |  | ​ |
Depreciation of property, plant and equipment (note 6 and 7) | ​ | 78,028 | ​ | 92,594 | ​ | 231,030 | ​ | 302,285
Amortization of intangible assets (note 6 and 7) | ​ | 13,280 | ​ | 12,337 | ​ | 35,010 | ​ | 38,096
Amortization of prepaid site rent | ​ | 2,486 | ​ | 2,789 | ​ | 7,475 | ​ | 7,918
Impairment of property, plant and equipment, intangible assets excluding goodwill and related prepaid land rent (note 6 and 7) | ​ | 4,132 | ​ | 103,429 | ​ | 10,106 | ​ | 108,510
Impairment of assets held for sale (note 6) | ​ | — | ​ | — | ​ | 2,853 | ​ | —
Impairment of goodwill (note 7) | ​ | — | ​ | — | ​ | 87,894 | ​ | —
Impairment of withholding tax receivables (note 7) | ​ | 21,855 | ​ | 10,508 | ​ | 32,827 | ​ | 35,112
Impairment of inventory | ​ | (435) | ​ | — | ​ | (435) | ​ | —
Net gain on disposal of property, plant and equipment (note 7) | ​ | (1,270) | ​ | (386) | ​ | (3,562) | ​ | (952)
Share‑based payment expense (note 7) | ​ | 1,813 | ​ | 2,654 | ​ | 9,879 | ​ | 9,571
(Reversal of loss allowance)/loss allowance on trade receivables | ​ | (4,286) | ​ | 711 | ​ | (2,107) | ​ | 5,225
Finance income (note 8) | ​ | (25,732) | ​ | (5,823) | ​ | (49,696) | ​ | (18,233)
Finance costs (note 9)* | ​ | 350,825 | ​ | 271,595 | ​ | 2,163,157 | ​ | 1,816,864
Insurance claim income | ​ | (11) | ​ | (32) | ​ | (51) | ​ | (310)
Operating income before working capital changes* | ​ | 241,379 | ​ | 238,231 | ​ | 677,782 | ​ | 861,849
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Changes in working capital | ​ |  | ​ |  | ​ |  | ​ |
(Increase)/decrease in inventory* | ​ | (390) | ​ | (32,555) | ​ | (5,785) | ​ | 4,166
Increase in trade and other receivables | ​ | (67,035) | ​ | (61,968) | ​ | (254,162) | ​ | (199,210)
Increase in trade and other payables* | ​ | 8,477 | ​ | 86,205 | ​ | 9,176 | ​ | 74,064
Net movement in working capital* | ​ | (58,948) | ​ | (8,318) | ​ | (250,771) | ​ | (120,980)
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Cash from operations* | ​ | 182,431 | ​ | 229,913 | ​ | 427,011 | ​ | 740,869
*Revised comparative periods 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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