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Cost of sales (Tables)

9 Months Ended

Sep. 30, 2025

Cost of sales

Schedule of cost of sales

​

​	​	​	​	​	​	​	​	​
​	​	Three months ended			​	Nine months ended
​	​	September 30,	​	September 30,	​	September 30,	​	September 30,
​		2025		2024		2025		2024
​	​	$'m	​	$'m	​	$'m	​	$'m
​	​	​	​	​	​	​	​	​
Power generation	​	91.0	​	84.3	​	258.4	​	263.8
Depreciation	​	75.4	​	75.4	​	226.9	​	223.1
Amortization(a)	​	26.5	​	9.2	​	46.8	​	28.8
Tower repairs and maintenance	​	16.2	​	13.0	​	43.3	​	37.5
Staff costs	​	8.1	​	5.8	​	23.3	​	18.6
Regulatory fees	​	6.2	​	(2.8)	​	20.0	​	11.7
Security services	​	6.0	​	5.2	​	16.7	​	13.1
Travel costs	​	2.1	​	0.7	​	4.9	​	4.0
Net impairment of property, plant and equipment, intangible assets excluding goodwill and related prepaid land rent	​	1.8	​	1.2	​	5.4	​	10.1
Insurance	​	0.8	​	1.1	​	2.5	​	3.5
Short-term rental	​	0.5	​	2.4	​	1.9	​	6.1
Vehicle maintenance and repairs	​	0.5	​	0.5	​	1.5	​	1.4
Professional fees	​	0.5	​	0.5	​	1.1	​	1.3
Impairment of assets held for sale	​	—	​	2.9	​	—	​	2.9
Other(b)	​	3.4	​	2.3	​	11.0	​	36.8
​	​	239.0	​	201.7	​	663.7	​	662.7

(a) Included in Amortization for the three and nine months ended September 30, 2025, is an accelerated amortization of $13.8 million on Customer related intangible assets due to our customer Oi Brazil's insolvency proceedings.

(b) Included in “Other” for the nine months ended September 30, 2024, is a net foreign exchange loss on cost of sales of $30.4 million.

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The disclosure of the cost of sales. [Refer: Cost of sales]

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