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UNAUDITED CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION - USD ($)
$ in Thousands
Jun. 30, 2024
Dec. 31, 2023
Non-current assets    
Property, plant and equipment $ 3,906 $ 1,892
Goodwill and intangible assets 41,786 16,270
Deferred tax assets 2,407 1,975
Derivative financial asset 193 178
Other assets 79 79
Total non-current assets 48,371 20,394
Current assets    
Inventories 22,956 19,933
Trade and other receivables 17,471 13,901
Income tax receivable 240 1,516
Cash and cash equivalents 5,317 3,691
Total current assets 45,984 39,041
TOTAL ASSETS 94,355 59,435
Equity attributable to the equity holders of the parent    
Share capital 2,338 1,972
Share premium 49,944 46,619
Treasury shares (24,922) (24,922)
Accumulated deficit (57,791) (48,644)
Translation reserve (5,701) (5,706)
Equity component of convertible note 6,709 6,709
Other reserves 23 23
Total deficit (29,400) (23,949)
Current liabilities    
Income tax payable 283 279
Trade and other payables 23,074 12,802
Exchangeable notes and other borrowings 210 210
Provisions 50 50
Lease liabilities 2,153 1,694
Total current liabilities 25,770 15,035
Non-current liabilities    
Senior secured term loan 65,809 40,109
Convertible loan note 14,964 14,542
Derivative financial liabilities 1,444 526
Lease liabilities 10,199 10,872
Other payables 1,784 0
Deferred tax liabilities 3,785 2,300
Total non-current liabilities 97,985 68,349
TOTAL LIABILITIES 123,755 83,384
TOTAL EQUITY AND LIABILITIES $ 94,355 $ 59,435