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v3.25.4

Summary of accounting policies (Tables) | 12 Months Ended
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Dec. 31, 2025
Summary of significant accounting policies |
Schedule of property and equipment | Depreciation on items of property and equipment is calculated using the straight-line method over their estimated useful lives, as follows:
| Useful life in years
Buildings | Up to 40
Transportation equipment | 5 to 8
Technical equipment and machinery | 3 to 10
Office equipment | 5 to 15
Leasehold improvements | Shorter of useful life and the term of the underlying lease
Schedule of currency translation rates against the US dollar for the group's most significant operations | The following tables present currency translation rates against the US dollar for the Group’s most significant operations.
|  |  |  | Year Ended December 31, 2023
Country |  | Currency |  | Average Rate |  | Period-end Rate
Algeria |  | Algerian Dinar (DZD) |  | 135.98 |  | 134.32
Cameroon |  | CFA Franc BEAC (XAF) |  | 606.62 |  | 594.31
China |  | Yuan Renminbi |  | 7.07 |  | 7.08
Ivory Coast |  | CFA Franc BCEAO (XOF) |  | 606.62 |  | 594.31
Egypt |  | Egyptian Pound (EGP) |  | 30.67 |  | 30.93
Ghana |  | Cedi (Ghana) (GHS) |  | 11.69 |  | 11.97
Kenya |  | Kenyan Shilling (KES) |  | 139.98 |  | 157.01
Morocco |  | Moroccan Dirham (MAD) |  | 10.13 |  | 9.88
Nigeria |  | Naira (NGN) |  | 636.97 |  | 896.64
Portugal |  | Euro (EUR) |  | 0.92 |  | 0.91
Rwanda |  | Rwanda Franc (RWF) |  | 1,159.04 |  | 1,259.53
Senegal |  | CFA Franc BCEAO (XOF) |  | 606.62 |  | 594.31
South Africa |  | Rand (ZAR) |  | 18.45 |  | 18.30
Tunisia |  | Tunisian Dinar (TND) |  | 3.10 |  | 3.07
United Republic Of Tanzania |  | Tanzanian Shilling (TZS) |  | 2,422.54 |  | 2,512.42
Uganda |  | Uganda Shilling (UGX) |  | 3,725.37 |  | 3,780.17
United Arab Emirates |  | UAE Dirham (AED) |  | 3.67 |  | 3.67
|  |  |  | Year Ended December 31, 2024
Country |  | Currency |  | Average Rate |  | Period-end Rate
Algeria |  | Algerian Dinar (DZD) |  | 134.15 |  | 135.73
Cameroon |  | CFA Franc BEAC (XAF) |  | 606.41 |  | 631.50
China |  | Yuan Renminbi (CNY) |  | 7.19 |  | 7.30
Ivory Coast |  | CFA Franc BCEAO (XOF) |  | 606.41 |  | 631.50
Egypt |  | Egyptian Pound (EGP) |  | 45.34 |  | 50.84
Ghana |  | Cedi (Ghana) (GHS) |  | 14.48 |  | 14.72
Kenya |  | Kenyan Shilling (KES) |  | 134.89 |  | 129.37
Morocco |  | Moroccan Dirham (MAD) |  | 9.94 |  | 10.11
Nigeria |  | Naira (NGN) |  | 1,480.98 |  | 1,546.43
Portugal |  | Euro (EUR) |  | 0.92 |  | 0.96
Rwanda |  | Rwanda Franc (RWF) |  | 1,318.18 |  | 1,388.02
Senegal |  | CFA Franc BCEAO (XOF) |  | 606.41 |  | 631.50
South Africa |  | Rand (ZAR) |  | 18.33 |  | 18.83
Tunisia |  | Tunisian Dinar (TND) |  | 3.11 |  | 3.18
United Republic Of Tanzania |  | Tanzanian Shilling (TZS) |  | 2,615.41 |  | 2,429.68
Uganda |  | Uganda Shilling (UGX) |  | 3,756.75 |  | 3,680.02
United Arab Emirates |  | UAE Dirham (AED) |  | 3.67 |  | 3.67
|  |  |  | Year Ended December 31, 2025
Country |  | Currency |  | Average Rate |  | Period-end Rate
Algeria |  | Algerian Dinar (DZD) |  | 131.67 |  | 129.51
Cameroon |  | CFA Franc BEAC (XAF) |  | 581.48 |  | 558.73
China |  | Yuan Renminbi (CNY) |  | 7.19 |  | 7.00
Ivory Coast |  | CFA Franc BCEAO (XOF) |  | 581.48 |  | 558.73
Egypt |  | Egyptian Pound (EGP) |  | 49.26 |  | 47.69
Ghana |  | Cedi (Ghana) (GHS) |  | 12.58 |  | 10.52
Kenya |  | Kenyan Shilling (KES) |  | 129.29 |  | 129.09
Morocco |  | Moroccan Dirham (MAD) |  | 9.35 |  | 9.12
Nigeria |  | Naira (NGN) |  | 1,520.69 |  | 1,448.06
Portugal |  | Euro (EUR) |  | 0.89 |  | 0.85
Rwanda |  | Rwanda Franc (RWF) |  | 1,431.28 |  | 1,457.54
Senegal |  | CFA Franc BCEAO (XOF) |  | 581.48 |  | 558.73
South Africa |  | Rand (ZAR) |  | 17.88 |  | 16.58
Tunisia |  | Tunisian Dinar (TND) |  | 2.99 |  | 2.90
United Republic Of Tanzania |  | Tanzanian Shilling (TZS) |  | 2,561.08 |  | 2,469.64
Uganda |  | Uganda Shilling (UGX) |  | 3,602.02 |  | 3,621.06
United Arab Emirates |  | UAE Dirham (AED) |  | 3.67 |  | 3.67
Schedule of group's geographical distribution of revenue and property, plant and equipment | The Group’s geographical distribution of revenue and property and equipment was as follows:
Revenue |  | For the year ended December 31,
In thousands of USD |  | 2023 |  | 2024 |  | 2025
West Africa(1) |  | 83,608 |  |  | 78,890 |  |  | 107,939 |
North Africa(2) |  | 76,641 |  |  | 64,205 |  |  | 48,780 |
East and South Africa(3) |  | 24,365 |  |  | 24,077 |  |  | 31,445 |
Europe(4) |  | 1,152 |  |  | 247 |  |  | 565 |
United Arab Emirates |  | 629 |  |  | 41 |  |  | 189 |
Others |  | 8 |  |  | 25 |  |  | 11 |
Total |  | 186,402 |  |  | 167,486 |  |  | 188,930 |
_______________________ (1)Nigeria, Ivory Coast, Senegal and Ghana. As of December 31, 2025: Nigeria totals USD 37,769 thousand (2024: USD 27,009 thousand), Ivory Coast totals USD 51,966 thousand (2024: USD 41,595 thousand) and other countries total USD 18,204 thousand (2024: USD 10,287 thousand). (2)Egypt, Tunisia, Morocco and Algeria. As of December 31, 2025: Egypt totals USD 31,248 thousand (2024: USD 44,436 thousand) and other countries total USD 17,532 thousand (2024: USD 19,768 thousand). (3)Kenya, Uganda and South Africa. (4)The entire balance is attributable to Germany.
Property and equipment |  | As of December 31,
In thousands of USD |  | 2024 |  | 2025
West Africa(1) |  | 8,230 |  |  | 9,918 |
North Africa(2) |  | 5,554 |  |  | 6,250 |
East and South Africa(3) |  | 2,838 |  |  | 2,185 |
Europe(4) |  | 434 |  |  | 428 |
China |  | 138 |  |  | 382 |
United Arab Emirates |  | 2 |  |  | — |
Total |  | 17,196 |  |  | 19,163 |
___________________________ (1)Nigeria, Ivory Coast, Senegal and Ghana. As of December 31, 2025: Nigeria totals USD 2,868 thousand (2024: USD 2,025 thousand), Ivory Coast totals USD 2,620 thousand (2024: USD 3,366 thousand), Ghana totals USD 3,384 thousand (2024: USD 1,944 thousand) and Senegal totals USD 1,046 thousand (2024: USD 895 thousand). (2)Egypt, Tunisia, Morocco and Algeria. As of December 31, 2025: Egypt totals USD 4,756 thousand (2024: USD 4,107 thousand) and other countries total USD 1,494 thousand (2024: USD 1,447 thousand), (3)Kenya, Uganda and South Africa. (4)Germany and Portugal. As of December 31, 2025: Germany totals USD 68 thousand (2024: USD 88 thousand) and Portugal total USD 360 thousand (2024: USD 346 thousand).
Other taxes receivable |  | As of December 31,
In thousands of USD |  | 2024 |  | 2025
West Africa(1) |  | 3,814 |  |  | — |
Total |  | 3,814 |  |  | — |
___________________________ (1)The entire balance is attributable to Ivory Coast.

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