XML 90 R69.htm IDEA: XBRL DOCUMENT v3.26.1

Discontinued operations (Tables)

12 Months Ended

Dec. 31, 2025

Discontinued operations

Schedule of results, major classes of assets and liabilities, and net cash flows of subsidiaries classified as held for sale

​

​	​	​	​	​
​	​ ​ ​	2025	​ ​ ​	2024
ASSETS		​		​
Current assets		​		​
Cash and cash equivalents		—		1,522
Total assets classified as held for sale		—		1,522
​	​	​	​	​
LIABILITIES		​		​
Current liabilities		​		​
Interest-bearing loans		1,258,387		1,171,546
Accounts payable, accruals and other payables		2,746,781		2,754,019
Total liabilities classified as held for sale		4,005,168		3,925,565
Net assets directly associated with assets classified as held for sale		(4,005,168)		(3,924,043)

​

​	​	​	​	​	​	​
​	​ ​ ​	2025	​ ​ ​	2024	​ ​ ​	2023
Results for the year from discontinued operations		​		​		​
Revenue		—	​	—	​	13,354,491
Cost of sales		—	​	—	​	(10,638,283)
Gross income from discontinued operations		—	​	—	​	2,716,208
​	​	​	​	​	​	​
General and administrative expenses		(1,534)	​	(536,383)	​	(3,509,132)
Selling and marketing expenses		—	​	—	​	(1,023,741)
Other income, net		—	​	254,059	​	80,842
Operating loss from discontinued operations		(1,534)	​	(282,324)	​	(1,735,823)
​	​	​	​	​	​	​
Gain/(loss) on disposal of subsidiaries		—	​	1,126,100	​	(8,285,250)
Finance cost, net		—	​	(48,407)	​	(55,217)
Profit/(loss) before tax from discontinued operations		(1,534)	​	795,369	​	(10,076,290)
​	​	​	​	​	​	​
Income tax benefit		—	​	—	​	—
Profit/(loss) for the year from discontinued operations		(1,534)	​	795,369	​	(10,076,290)
​	​	​	​	​	​	​
Attributable to:		​	​	​	​	​
Equity holders of the Parent Company		(1,534)	​	726,325	​	(10,076,290)
Non-controlling interests		—	​	69,044	​	—
​		(1,534)	​	795,369	​	(10,076,290)
​	​	​	​	​	​	​
Profit/(loss) per share		​	​	​	​	​
Basic		—	​	0.09	​	(1.48)
Diluted		—	​	0.09	​	(0.91)
​	​	​	​	​	​	​
Cash flow		​	​	​	​	​
Operating		(1,534)	​	795,369	​	(10,076,290)
Investing		—	​	—	​	—
Financing		—	​	—	​	—
Net cash flow		(1,534)	​	795,369	​	(10,076,290)

​

​	​	​
​	​ ​ ​	Swvl Global FZE
​	​	​
Accounts payable, accruals and other payables		1,126,100
Total liabilities		1,126,100

​

​	​	​	​	​	​	​	​	​	​	​
​	​ ​ ​	Pakistan	​	​	​	​	​	​	​	​
​	​	Private Ltd.	​ ​ ​	Voltline BV.	​ ​ ​	Shotl	​ ​ ​	Urbvan	​ ​ ​	Total
Property and equipment	​	—	​	115,310	​	—	​	180,094	​	295,404
Intangible assets		—		2,024,065		—		10,534,278		12,558,343
Right-of-use assets		—		576,299		—		131,516		707,815
Deferred tax assets		—		—		—		4,241,746		4,241,746
Trade and other receivables		—		690,241		—		6,695,629		7,385,870
Prepaid expenses and other current assets		—		65,347		—		160,523		225,870
Cash and cash equivalents		103,834		886,450		—		356,225		1,346,509
Total assets		103,834		4,357,712		—		22,300,011		26,761,557
​	​	​	​	​	​	​	​	​	​	​
Interest-bearing loans		—		407,615		316,293		—		723,908
Provision for employees’ end of service benefits		—		—		—		267,751		267,751
Lease liability		—		628,845		—		330,563		959,408
Accounts payable, accruals and other payables		22,683		816,547		186,945		1,354,305		2,380,480
Loans from a related party		—		—		454,687		—		454,687
Total liabilities		22,683		1,853,007		957,925		1,952,619		4,786,234

Summary of gain and losses on disposal groups

​

​	​	​
​	​ ​ ​	Swvl Global FZE
Liabilities		1,126,100
Gain on disposal		(1,126,100)

​

​	​	​	​	​	​	​	​	​	​	​
​	​ ​ ​	Pakistan Private Ltd.	​ ​ ​	Voltline BV.	​ ​ ​	Shotl	​ ​ ​	Urbvan	​ ​ ​	Total
Sale consideration		(20,000)		(5,000,000)		(377,829)		(9,335,867)		(14,733,696)
Foreign currency reserve		1,600,981		103,808		(58,580)		(866,512)		779,697
Non-controlling interest		—		—		1,152,077		—		1,152,077
Assets		103,834		4,357,712		—		22,300,011		26,761,557
Liabilities		(22,683)		(1,853,007)		(957,925)		(1,952,619)		(4,786,234)
Loss for the year		—		—		—		(888,151)		(888,151)
(Gain)/loss on disposal		1,662,132		(2,391,487)		(242,257)		9,256,862		8,285,250

X

- Definition

The disclosure of the analysis of the single amount of discontinued operations. [Refer: Discontinued operations [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 5
-IssueDate 2025-01-01
-Paragraph 33
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2025-en-r&anchor=para_33_b&doctype=Standard
-URIDate 2025-03-27

+ Details

Name:	ifrs-full_DisclosureOfAnalysisOfSingleAmountOfDiscontinuedOperationsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-2022:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of non-current assets or disposal groups classified as held for sale. [Refer: Non-current assets or disposal groups classified as held for sale]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Note Expiry date 2027-01-01
-Name IAS
-Number 1
-IssueDate 2025-01-01
-Paragraph 10
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_10_e&doctype=Standard
-URIDate 2025-03-27

+ Details

Name:	ifrs-full_DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-2022:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	ifrs-full_NoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleOrAsHeldForDistributionToOwnersAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration