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v3.25.4

Provisions for liabilities and other charges | 12 Months Ended
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Dec. 31, 2025
Disclosure of other provisions [abstract] |
Provisions for liabilities and other charges | 21 Provisions for liabilities and other charges Movements in provisions for liabilities and other charges are as follows:
In thousands of USD |  | Uncertain tax positions |  | Marketplace and consignment goods |  | Provision for other expenses |  | Total
Balance as of January 1, 2024 |  | 15,288 |  |  | 454 |  |  | 3,192 |  |  | 18,934 |
Additions |  | 2,923 |  |  | 65 |  |  | 387 |  |  | 3,375 |
Reversals |  | (2,966) |  |  | — |  |  | (112) |  |  | (3,078) |
Use of provision |  | (1,695) |  |  | — |  |  | (1,728) |  |  | (3,423) |
Effect of translation |  | (1,860) |  |  | (97) |  |  | (320) |  |  | (2,277) |
Balance as of December 31, 2024 |  | 11,690 |  |  | 422 |  |  | 1,419 |  |  | 13,531 |
Additions |  | 2,485 |  |  | 34 |  |  | 178 |  |  | 2,697 |
Reversals |  | (6,040) |  |  | (196) |  |  | (5) |  |  | (6,241) |
Use of provision |  | (1,137) |  |  | — |  |  | — |  |  | (1,137) |
Effect of translation |  | 275 |  |  | 49 |  |  | 69 |  |  | 393 |
Balance as of December 31, 2025 |  | 7,273 |  |  | 309 |  |  | 1,661 |  |  | 9,243 |
Current |  | 7,273 |  |  | 309 |  |  | 940 |  |  | 8,522 |
Non-current |  | — |  |  | — |  |  | 721 |  |  | 721 |
Uncertain tax positions Uncertain tax positions includes provisions related to VAT for USD 1,532 thousand (2024: USD 1,506 thousand), provisions related to Withholding Tax (WHT) for USD 4,895 thousand (2024: USD 8,626 thousand) and provisions related to other taxes for USD 846 thousand (2024: USD 1,558 thousand). Provisions are calculated based on the detailed review of uncertain tax positions completed by management across the Group and in consideration of the probability of a liability arising, within the applicable statute of limitations. These provisions are expected to be utilized or released as a result of the regular tax audits in the Countries where the Group operates. When the technical merits of tax filings get clarified and confirmed with the tax authorities, as happened in 2024 and 2025, this reduces the overall uncertainty in the Group's tax positions, resulting in a reversal of provisions. Marketplace and consignment goods The provision for marketplace and consignment goods relates to the lost and damaged items, which are to be reimbursed to the sellers. The provision is calculated based on the detailed review of these items, and it is expected that these costs will be incurred in the next financial year. Provision for other expenses Provision for other expense includes the end-of-service gratuity and post retirement benefits provision of USD 721 thousand (2024: USD 638 thousand), and various litigation and penalty provisions of USD 940 thousand (2024: USD 781 thousand). The provisions are calculated based on our best estimate considering past experience.

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- Definition The disclosure of other provisions. [Refer: Other provisions] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 37 -IssueDate 2025-01-01 -Paragraph 84 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=37&code=ifrs-tx-2025-en-r&anchor=para_84&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 257 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_257&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 257 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_257&doctype=Standard -URIDate 2025-03-27 + Details
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