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Segment Information | 12 Months Ended
--- | ---
Dec. 31, 2021
Disclosure of Segment Information [Abstract] |
SEGMENT INFORMATION |
5 | SEGMENT INFORMATION
The Group has two reportable segments: Premium and Ad-Supported. Segments were identified based on the Group’s internal reporting and how the chief operating decision maker (“CODM”) assesses the performance of the business. The Premium service is a paid service in which customers can listen on demand and offline. Revenue for the Premium segment is generated through subscription fees. The Ad-Supported service is free to the user. Revenue for the Ad-Supported segment is primarily generated through the sale of advertising across the Group’s content. Royalty costs are primarily recorded in each segment based on specific rates for each segment agreed with the rights holders. The remaining cost of revenue items that are not specifically associated to either of the segments are allocated based on user activity in each segment. No operating segments have been aggregated to form the reportable segments. Key financial performance measures of the segments including revenue, cost of revenue, and gross profit are as follows:
|  | 2021 |  |  | 2020 |
|  | USD |  |  | USD |
Premium segment |  |  |  |  |  |
Revenue |  |  | 25,664,145 |  |  |  | 24,715,271 |
Cost of revenue |  |  | (21,863,278 | ) |  |  | (18,772,861 | )
Gross profit |  |  | 3,800,867 |  |  |  | 5,942,410 |
Ad-Supported segment |  |  |  |  |  |  |  |
Revenue |  |  | 9,840,247 |  |  |  | 5,803,085 |
Cost of revenue |  |  | (4,599,359 | ) |  |  | (3,573,660 | )
Gross profit |  |  | 5,240,888 |  |  |  | 2,229,425 |
Consolidated |  |  |  |  |  |  |  |
Revenue |  |  | 35,504,392 |  |  |  | 30,518,356 |
Cost of revenue |  |  | (26,462,637 | ) |  |  | (22,346,521 | )
Gross profit |  |  | 9,041,755 |  |  |  | 8,171,835 |
Reconciliation of gross profits Selling and marketing, operating expenses, finance income, and finance costs are not allocated to individual segments as these are managed on an overall group basis. The reconciliation between reportable segment gross profit to the Group’s loss before tax is as follows:
|  | 2021 |  |  | 2020 |
|  | USD |  |  | USD |
Segment gross profit |  |  | 9,041,755 |  |  |  | 8,171,835 |
Selling and marketing expenses |  |  | (8,013,933 | ) |  |  | (5,284,152 | )
General and administrative expenses |  |  | (11,017,765 | ) |  |  | (5,204,627 | )
Consultancy and professional fees |  |  | (6,120,494 | ) |  |  | (231,369 | )
Government grants |  |  | 2,546,360 |  |  |  | - |
Finance costs |  |  | (2,679,763 | ) |  |  | (1,764,682 | )
Finance income |  |  | 145,107 |  |  |  | 137,397 |
Other income |  |  | 41,419 |  |  |  | 60,497 |
Share of loss of a joint venture |  |  | (94,210 | ) |  |  | - |
Foreign exchange loss, net |  |  | (1,558,780 | ) |  |  | (1,126,851 | )
Loss before tax |  |  | (17,710,304 | ) |  |  | (5,241,952 | )
Revenue by market
|  | 2021 |  |  | 2020 |
|  | USD |  |  | USD |
Egypt |  |  | 8,898,645 |  |  |  | 6,119,713 |
KSA |  |  | 8,287,578 |  |  |  | 10,027,692 |
UAE |  |  | 5,980,102 |  |  |  | 4,100,221 |
Lebanon |  |  | 4,834,760 |  |  |  | 4,519,232 |
Kuwait |  |  | 1,903,202 |  |  |  | 1,763,482 |
Jordan |  |  | 1,043,768 |  |  |  | 854,517 |
Others* |  |  | 4,556,337 |  |  |  | 3,133,499 |
|  |  | 35,504,392 |  |  |  | 30,518,356 |
Premium revenue is attributed to a country based on where the membership originates. Ad-Supported revenue is attributed to a country based on where the advertising campaign is viewed.
| * | There is no individual geographical market other than those disclosed above which would constitute more than 5% of the total revenue.

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- Definition The disclosure of information about the relationship between the disclosure of disaggregated revenue from contracts with customers and revenue information for reportable segments. [Refer: Reportable segments [member]; Revenue from contracts with customers] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2021-01-01 -Paragraph 115 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2021-en-r&anchor=para_115&doctype=Standard -URIDate 2021-03-24 + Details
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