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Financial risk management objectives and policies (Tables)

12 Months Ended

Dec. 31, 2025

Financial risk management objectives and policies

Summary of Interest Rate Sensitivity

​

​	​	​
​	​ ​ ​	Effect
​		USD
31 December 2025		​
+/- 100 basis point increase		15,455
31 December 2024		​
+/- 100 basis point increase		894
31 December 2023	​	​
+/- 100 basis point increase	​	12,935

Summary of Exchange Rates Applied During Period in Respect of Currencies

​

​	​	​	​	​	​	​	​	​
​	​	Spot rate			​	Average rate
​	​	As of 31 December			​	As of 31 December
​	​	2025	​	2024	​	2025	​	2024
EGP	​ ​ ​	47.52	​ ​ ​	50.77	​ ​ ​	49.24	​ ​ ​	43.94
KES		128.87		129.22		129.30		134.14
EUR		0.85		0.96		0.89		1.08
MYR		4.05		4.47		4.28		4.61
ARS		1,480		1,030.05		1,244.17		1,014.90

Summary of sensitivity analysis of strengthening weakening of the currency against USD currency would impact on financial instruments

​

​	​	​	​	​	​	​
​	​	As of 31 December
​	​ ​ ​	2025	​ ​ ​	2024	​ ​ ​	2023
​	​	USD	​	USD	​	USD
EGP to USD	​	52,472	​	191,279	​	232,797
KES to USD	​	47,968	​	52,186	​	43,250
EUR to USD	​	223,646	​	227,204	​	241,043
MYR to USD	​	1,204	​	1,269	​	1,235
ARS to USD	​	49,418	​	65,688	​	101,488
Pre-tax impact	​	374,709	​	537,626	​	619,813

Summary of exposure to credit risk

​

​	​	​	​	​
​	​	As of 31 December
​	​ ​ ​	2025	​ ​ ​	2024
​	​	USD	​	USD
Trade and other receivables	​	6,256,738	​	4,009,282
Cash and cash equivalents		4,414,456		4,958,983
​		10,671,194		8,968,265

Summary of expected credit losses

​

(i) Expected credit losses on trade receivables

As of 31 December 2025

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Days outstanding

​ ​ ​

Current

​ ​ ​

0 – 30

​ ​ ​

31 – 60

​ ​ ​

61 – 90

​ ​ ​

90+

​ ​ ​

Total

​

Exposure at default

1,860,201

​

845,413

​

167,551

​

70,491

​

936,198

​

3,879,853

​

Loss rate

0.17

%

0.51

%

7.01

%

17.15

%

54.43

%

13.94

%

Expected credit losses

3,097

​

4,285

​

11,753

​

12,089

​

509,591

​

540,814

​

As of 31 December 2024

​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Days outstanding	​ ​ ​	Current	​ ​ ​	0 – 30	​ ​ ​	31 – 60	​ ​ ​	61 – 90	​ ​ ​	91 – 120	​ ​ ​	121 – 150	​ ​ ​	151 – 180	​ ​ ​	180+	​ ​ ​	Total
Exposure at default		1,514,964		265,026		217,930		104,129		20,471		8,878		40,878		442,669		2,614,945	​
Loss rate		6	%	11	%	15	%	18	%	44	%	48	%	52	%	100	%	25	%
Expected credit losses		94,851		29,454		32,637		18,959		9,061		4,278		21,062		442,669		652,971	​

​

- Totals of expected credit losses as a percentage of the exposure may not tie due to percentage rounding.

- Payment terms are typically 30-60 days.

- Following the portfolio optimization plans (Note 30), there has been significant focus on improving liquidity through collections from corporate accounts with high outstanding receivables.

(ii) Expected credit losses on customer wallet receivables

As of 31 December 2025

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

Days outstanding

​ ​ ​

Current

​ ​ ​

0 – 30

​ ​ ​

31 – 60

​ ​ ​

61 – 90

​ ​ ​

91 – 120

​ ​ ​

121 – 150

​ ​ ​

151+

​ ​ ​

Total

​

Exposure at default

20,362

​

22,895

​

24,448

​

31,877

​

57,430

​

58,837

​

1,845,299

​

2,061,148

​

Loss rate

2.02

%

2.03

%

6.07

%

10.13

%

14.18

%

18.22

%

83.65

%

76.08

%

Expected credit losses

412

​

464

​

1,485

​

3,228

​

8,141

​

10,723

​

1,543,677

​

1,568,130

​

​

​

As of 31 December 2024

​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​	​
Days outstanding	​ ​ ​	Current	​ ​ ​	0 – 30	​ ​ ​	31 – 60	​ ​ ​	61 – 90	​ ​ ​	91 – 120	​ ​ ​	121 – 150	​ ​ ​	151 – 180	​ ​ ​	180+	​ ​ ​	Total
Exposure at default		151,646		173,664		177,214		173,287		196,888		177,555		58,949		476,442	​	1,585,645	​
Loss rate		9	%	18	%	27	%	36	%	45	%	59	%	77	%	98	%	54	%
Expected credit losses		13,648		31,259		47,848		62,383		88,600		103,870		45,096		468,911	​	861,615	​

​

- Totals of expected credit losses as a percentage of the exposure may not tie due to percentage rounding.

Disclosure of maturity analysis for financial assets held for managing liquidity risk [text block]

​

​	​	​	​	​	​	​	​	​
​	​ ​ ​	​	​ ​ ​	Between one	​ ​ ​	​	​ ​ ​	​
​	​	Maturity up	​	and two	​	More than	​	​
​	​	to one year	​	years	​	two years	​	Total
​	​	USD	​	USD	​	USD	​	USD
31 December 2025	​	​	​	​	​	​	​	​
Accounts payable, accruals and other payables		8,710,335	​	16,867	​	—	​	8,727,202
Lease liabilities	​	479,240	​	186,839	​	815,894	​	1,481,973
Deferred purchase price		694,134	​	—	​	—	​	694,134
Other tax liabilities		1,640,682	​	—	​	—	​	1,640,682
Derivatives warrant liabilities		—	​	—	​	400,806	​	400,806
​		11,524,391	​	203,706	​	1,216,700	​	12,944,797
​	​	​	​	​	​	​	​	​
31 December 2024	​	​	​	​	​	​	​	​
Accounts payable, accruals and other payables		9,345,716		30,850	​	—		9,376,566
Lease liabilities	​	606,881	​	440,183	​	—	​	1,047,064
Deferred purchase price		1,148,013		—	​	—		1,148,013
Other tax liabilities		836,117		—	​	—		836,117
Derivatives warrant liabilities		—		—	​	669,156		669,156
​		11,936,727		471,033	​	669,156		13,076,916

X

- Definition

The disclosure of the credit risk exposure. Credit risk exposure is the credit risk inherent in an entity’s financial assets and commitments to extend credit.

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