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Cash from operations (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2024 | Sep. 30, 2023 | Sep. 30, 2024 | Sep. 30, 2023
Cash flows from operating activities |  |  |  |  |
Loss before taxation | [1] | $ (199,306) | $ (252,145) | $ (1,846,598) | $ (1,442,237)
Adjustments: |  |  |  |  |
Depreciation of property, plant and equipment |  | 78,028 | 92,594 | 231,030 | 302,285
Amortization of intangible assets |  | 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 |  | 4,132 | 103,429 | 10,106 | 108,510
Impairment of assets held for sale |  |  |  | 2,853 |
Impairment of goodwill |  |  |  | 87,894 |
Impairment of withholding tax receivables |  | 21,855 | 10,508 | 32,827 | 35,112
Impairment of inventory |  | (435) |  | (435) |
Net gain on disposal of property, plant and equipment |  | (1,270) | (386) | (3,562) | (952)
Share-based payment expense |  | 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 |  | (25,732) | (5,823) | (49,696) | (18,233)
Finance costs |  | 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 | [2] | $ 182,431 | $ 229,913 | $ 427,011 | $ 740,869
[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 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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