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v3.25.3

Critical accounting estimates and judgements (Tables) - I-Systems | 9 Months Ended
--- | ---
Sep. 30, 2025
Disclosure of information for cash-generating units [line items] |
Schedule of key assumptions used in goodwill impairment tests | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Post-tax | ​ | ​ | ​ | ​
​ | ​ | weighted | ​ | Terminal | ​ | Homes
​ |  | average cost of |  | growth |  | connected(a)
​ | ​ | capital | ​ | rate | ​ | (million)
​ | ​ | ​ | ​ | ​ | ​ | ​
September 30, 2025 |  | 10.4% | ​ | 4.6% |  | 0.6 – 1.8
December 31, 2024 |  | 9.4% |  | 4.7% |  | 0.7 – 3.1
​ ​
(a) | Total homes connected at the beginning and end of the 10-year forecast period
Schedule of sensitivities to key assumptions used in goodwill impairment tests | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 1% increase | ​ | ​ | ​ | ​
​ | ​ | in post-tax | ​ | 1% decrease | ​ | 15% decrease
​ | ​ | weighted average | ​ | in terminal | ​ | in homes
​ |  | cost of capital |  | growth rate |  | connected growth
​ | ​ | $'m | ​ | $'m | ​ | $'m
​ | ​ | ​ | ​ | ​ | ​ | ​
September 30, 2025 |  | 49.7 | ​ | 27.3 |  | 63.4
December 31, 2024 |  | – |  | – |  | –

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