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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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