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Expenses by nature (Tables) | 9 Months Ended
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Sep. 30, 2024
Expenses by nature [Abstract] |
Expenses by Nature | The following table provides the consolidated statement of comprehensive income classification of our expense by nature:
|  | Three months ended September 30, |  |  | Nine months ended September 30, |
|  | 2024 |  |  | 2023 |  |  | 2024 |  |  | 2023 |
|  | $’000 |  |  | $’000 |  |  | $’000 |  |  | $’000 |
External research and development expenses |  |  | 6,728 |  |  |  | 5,207 |  |  |  | 21,651 |  |  |  | 16,521 |
Employee expenses1, 3 |  |  | 1,606 |  |  |  | 1,812 |  |  |  | 4,964 |  |  |  | 4,857 |
Depreciation |  |  | 5 |  |  |  | 8 |  |  |  | 16 |  |  |  | 28 |
Other expenses |  |  | 58 |  |  |  | 61 |  |  |  | 179 |  |  |  | 164 |
Total research and development expenses |  |  | 8,397 |  |  |  | 7,088 |  |  |  | 26,810 |  |  |  | 21,570 |
External costs |  |  | 3,016 |  |  |  | 1,725 |  |  |  | 7,253 |  |  |  | 5,834 |
Employee expenses2, 3 |  |  | 1,134 |  |  |  | 834 |  |  |  | 3,084 |  |  |  | 2,450 |
Depreciation |  |  | 74 |  |  |  | 72 |  |  |  | 221 |  |  |  | 209 |
Total general and administrative expenses |  |  | 4,224 |  |  |  | 2,631 |  |  |  | 10,558 |  |  |  | 8,493 |
Total operating expenses |  |  | 12,621 |  |  |  | 9,719 |  |  |  | 37,368 |  |  |  | 30,063 |
1 Included in employee expenses is a share based compensation expense of $0.1 million and $0.2 million for the three and nine months ended September 30, 2024, respectively, relating to employees in the research and development department (three and nine months ended September 30, 2023, $0.4 million and $1.0 million, respectively). 2 Included in employee expenses is share based compensation expense of $0.1 million and $0.2 million for the three and nine months ended September 30, 2024, respectively, relating to employees in the general and administrative department (three and nine months ended September 30, 2023, $0.2 million and $0.7 million, respectively). 3 Includes termination expenses incurred in the nine months ended September 30, 2024.

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