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Effect of the revision on the Condensed Consolidated Financial Statements for the three and nine months ended September 30, 2023 - CONDENSED CONSOLIDATED STATEMENT OF LOSS AND OTHER COMPREHENSIVE (LOSS)/INCOME (Details) - USD ($)
$ / shares in Units, $ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2024
Sep. 30, 2023
Sep. 30, 2024
Sep. 30, 2023
Cost of sales [1] $ (201,745) $ (358,883) $ (662,745) $ (962,628)
Operating income 125,787 13,627 266,863 356,394
Finance costs [1] (350,825) (271,595) (2,163,157) (1,816,864)
Profit/(loss) before income tax [1] (199,306) (252,145) (1,846,598) (1,442,237)
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)
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)
Other comprehensive income:        
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 (loss)/income [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)
Total comprehensive (loss)/income [1] $ 21,836 (263,458) $ (623,204) (896,553) [2]
As previously reported        
Cost of sales   (365,032)   (949,774)
Operating income   7,478   369,248
Finance costs   (261,993)   (1,804,222)
Profit/(loss) before income tax   (248,692)   (1,416,741)
Loss for the period   (265,351)   (1,505,859)
Loss attributable to:        
Owners of the Company   (263,377)   (1,497,525)
Loss for the period   $ (265,351)   $ (1,505,859)
Loss per share - basic   $ (0.79)   $ (4.49)
Loss per share - diluted   $ (0.79)   $ (4.49)
Other comprehensive income:        
Exchange differences on translation of foreign operations   $ 4,789   $ 629,755
Other comprehensive income for the period, net of taxes   4,789   629,755
Total comprehensive (loss)/income   (260,562)   (876,104)
Total comprehensive income/(loss) attributable to:        
Owners of the Company   (251,373)   (876,163)
Total comprehensive (loss)/income   (260,562)   (876,104)
Adjustments        
Cost of sales   6,149   (12,854)
Operating income   6,149   (12,854)
Finance costs   (9,602)   (12,642)
Profit/(loss) before income tax   (3,453)   (25,496)
Loss for the period   (3,453)   (25,496)
Loss attributable to:        
Owners of the Company   (3,453)   (25,496)
Loss for the period   $ (3,453)   $ (25,496)
Loss per share - basic   $ (0.01)   $ (0.08)
Loss per share - diluted   $ (0.01)   $ (0.08)
Other comprehensive income:        
Exchange differences on translation of foreign operations   $ 557   $ 5,047
Other comprehensive income for the period, net of taxes   557   5,047
Total comprehensive (loss)/income   (2,896)   (20,449)
Total comprehensive income/(loss) attributable to:        
Owners of the Company   (2,896)   (20,449)
Total comprehensive (loss)/income   $ (2,896)   $ (20,449)
[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).