GAMB Gambling com Group Ltd

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The unaudited interim condensed consolidated financial statements have been prepared on the same basis as the 2022 audited consolidated financial statements and include all adjustments necessary to present fairly the Company’s interim condensed consolidated statement of financial position as of June 30, 2023, its results of operations and changes in equity for the three and six months ended June 30, 2023 and 2022 and its cash flows for the six months ended June 30, 2023 and 2022. The results of operations for the three and six months ended June 30, 2023 are not necessarily indicative of the results that may be expected for the year ended December 31, 2023 or for any future interim or annual period.

The unaudited interim condensed consolidated financial statements have been prepared on a historical cost basis except for contingent consideration which was measured at fair value and classified as a Level 3 financial instrument up to date of modification (see Note 5). Valuation methodology and main inputs are disclosed in Note 5.

USE OF ESTIMATES AND JUDGEMENTS

In preparing these interim condensed consolidated financial statements, the Company has made estimates and judgements that impact the application of accounting policies and reported amounts. The significant estimates and judgements made in applying the Company’s accounting policies and key sources of estimation were consistent with those described in its 2022 audited consolidated financial statements. Estimates and judgements used in business combination accounting are described in Note 5, while estimates and judgements used in deferred tax accounting are disclosed in Note 16.

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NEW AND AMENDED STANDARDS ADOPTED BY THE GROUP IN 2023

The Group has analyzed the following amendments to existing standards that are mandatory for the Group’s accounting period beginning on January 1, 2023 and determined they had limited or no impact on the Group’s financial statements:

▪Amendments to IAS 1, Presentation of Financial Statements and IFRS Practice Statement 2: Disclosure of Accounting policies

▪Amendments to IAS 8, Definition of Accounting Estimates

▪Amendments to IAS 12, Deferred Tax Related to Assets and Liabilities Arising from a Single Transaction, and International Tax Reform - Pillar Two Model Rules

▪IFRS 17, Insurance Contracts.

Standards Issued but Not Yet Effective

There are several standards and interpretations which have been issued but will not take effect until periods beginning after December 31, 2023. These amendments have not been early adopted for these interim condensed consolidated financial statements and are not expected to have a significant impact on disclosures or amounts reported in the Group’s consolidated financial statements in the period of initial application.

DEFERRED CONSIDERATION PAYMENT

In January 2023, the Group made a cash payment of deferred consideration related to the RotoWire (as defined below) acquisition totaling an aggregate of $2,500. The payment is reflected in the cash flows partly within investing and partly within financing activities. The part of the payment related to original estimate of the fair value of deferred consideration of $2,390 is reported within investing activities in the cash flow statement and the part of the payment related to the increase in the consideration value on account of the interest element since the acquisition of $110 is reported within financing cash flows. See Note 5 for a complete discussion of this acquisition.

CONTINGENT CONSIDERATION PAYMENT

In April 2023 the Group settled contingent consideration related to the BonusFinder (as defined below) acquisition totaling an aggregate of $20,090 of which $10,178 was paid in cash and $9,912 was paid in ordinary shares of the Group. The payment is reflected in the cash flows partly within investing and partly within operating activities. The part of the payment related to original estimate of the fair value of contingent consideration of $5,557 is reported within investing activities in the cash flow statement and the part of the payment related to the increase in the consideration value on account of the fair value movements since the acquisition of $4,621 is reported within operating cash flows. See Note 5 for a complete discussion of this acquisition.

MODIFICATION OF CONTINGENT CONSIDERATION

On June 30, 2023, the Company entered into an agreement with the sellers of BonusFinder which modified terms of the original share purchase agreement relating to the remaining earnout payment. The agreement terminated the earn-out period early effective as of June 30, 2023. The agreement provides that fixed consideration of EUR18,000 will be paid in two installments, (i) EUR5,000 was paid on July 7, 2023, and (ii) EUR13,000 is payable on April 30, 2024. The Company has the option, but not the obligation, to pay up to 50% of the EUR13,000 payment described in clause (ii) in unregistered ordinary shares. The new deferred liability was remeasured at its discounted present value of EUR16,773 ($18,192) as of June 30, 2023. As a result of the modification, a change of $6,087 is recognized in the statement of comprehensive income. The liability was presented as deferred consideration as of June 30, 2023. See Note 5 for a complete discussion of this acquisition.

REVENUE RECOGNITION

During the six months ended June 30, 2023, the Company entered into partnership agreements under which a revenue share is paid to media partners. In certain cases, agreements include minimum revenue share payments and these are recognized over the duration of the arrangement as the obligations of the Company and its media partner are satisfied.

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SEGMENT REPORTING

The Group does not divide its operations into different segments and the chief operating decision maker operates and manages the Group’s entire operations as one segment, which is consistent with the Group’s internal organization and reporting system.

As at June 30, 2023 and December 31, 2022, the geographic analysis of the Group’s non-current assets, excluding deferred tax assets and deferred compensation cost, was as follows:

						As of June 30,						As of December 31,
						2023						2022
Ireland						67,627						66,069
United States						24,553						24,770
Other						168						214
						92,348						91,053

FOREIGN CURRENCY TRANSLATION

The following exchange rates were used to translate the financial statements of the Group into USD from EUR:

			Period End						Average for Period						Beginning of Period						Low						High
Six Months Ended June 30,			(EUR per USD)
2023			0.92						0.92						0.93						0.90						0.95
2022			0.96						0.92						0.88						0.87						0.96

FINANCIAL RISK MANAGEMENT

The Group’s activities potentially expose it to a variety of financial risks: market risk (foreign exchange risk and cash flow and fair value interest rate risk), credit risk, and liquidity risk. The management of the Group’s financial risk is based on a financial policy approved by the Company’s board of directors. The Group did not make use of derivative financial instruments to hedge risk exposures during the periods presented.

Foreign Exchange Risk

Foreign exchange risk arises from future commercial transactions and recognized assets and liabilities which are denominated in a currency that is not the entity’s functional currency. In 2023 and 2022, the Group’s financial assets and financial liabilities are denominated in EUR, USD and British Pound Sterling (“GBP”), while the majority of operations of the Group are carried out in EUR and USD. Management performs ongoing assessments of foreign currency fluctuations on financial results; however, the Group does not enter into any derivative financial instruments to manage its exposure to foreign currency risk.

As of June 30, 2023 and June 30, 2022 the Group’s exposure to foreign exchange risks was primarily through cash and working capital balances held by its entities which have the Euro as the functional currency. These balances included USD-denominated net assets of $7,558 and $9,478 and GBP-denominated net assets of $5,221 and $1,755 as of June 30, 2023 and June 30, 2022, respectively. Based on the sensitivity analyses performed, movements in USD and GBP exchange rates to EUR by 10% would result on average in gains or losses to the Group’s net income attributable to shareholders of $763 and $525, respectively, for the six months ended June 30, 2023 and $870 and $234, respectively, for the six months ended June 30, 2022.

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Credit Risk

Credit risk arises from cash and cash equivalents and trade and other receivables. The exposure as of the reporting date is as follows:

			As of June 30, 2023						As of December 31, 2022
Trade and other receivables (excluding prepayments and deferred compensation cost)			12,089						11,029
Cash and cash equivalents			31,311						29,664
			43,400						40,693

For the three and six months ended June 30, 2023, revenues generated from the largest single customer amounted to 18% and 14%, respectively, of the Group’s total sales for the period. For the three and six months ended June 30, 2022, revenues generated from the largest single customer amounted to 9% and 12%, respectively, of the Group’s total sales for the period.

The Group has the following financial assets that are subject to the expected credit losses (“ECL”) model: trade receivables and other financial assets carried at amortized cost. The Group applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables. The expected loss rates are based on the historical credit losses experienced over a recent twelve-month period. The historical loss rates are adjusted to reflect current and forward-looking information on macroeconomic factors (such as GDP growth, inflation rate and unemployment forecasts) affecting the ability of the customers to settle the receivables.

The aging of trade receivables that are past due but not impaired is shown below:

			As of June 30, 2023						As of December 31, 2022
Between one and two months			840						471
Between two and three months			456						109
More than three months			339						205
			1,635						785

The Company recognized a specific provision of $374 on trade receivables as of June 30, 2023 (December 31, 2022: $345 and June 30, 2022: Nil).

The activity in the credit loss allowance was as follows:

			Three Months Ended June 30,												Six Months Ended June 30,
			2023						2022						2023						2022
Balance at the beginning of the period			1,537						666						877						142
Increase in credit losses allowance			118						71						767						597
Translation effect			(97)						(50)						(86)						(52)
Balance at the end of the period			1,558						687						1,558						687

The increase in trade and other receivables and in the credit loss allowance during the three and six months ended June 30, 2023 and June 30, 2022 was a result of the overall business growth.

The Group actively manages credit limits and exposures in a practicable manner such that past due trade receivables from the operator customers are within controlled parameters. Management assesses the credit quality of the operators, taking into account their financial position, past experience and other factors. The Group’s receivables are principally in respect of transactions with operators for whom there is no recent history of default. Management does not expect significant losses from non-performance by these operators above the ECL provision. Management considers that the Group was not exposed to significant credit risk as of the end of the current reporting period.

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The Group monitors intra-group credit exposures at the individual entity level on a regular basis and ensures timely performance in the context of its overall liquidity management. Management concluded the Group’s exposure to credit losses on intra-group receivables was immaterial.

As cash and cash equivalents are held with multiple financial institutions with good standing, any credit risk is deemed to be immaterial. The IFRS 9 assessment conducted for these balances did not identify any material impairment loss as of June 30, 2023 and June 30, 2022.

Liquidity Risk

The Group is exposed to liquidity risk in relation to meeting future obligations associated with its financial liabilities, which are predominantly comprised of trade and other payables (Note 15). Prudent liquidity risk management includes maintaining sufficient cash and committed credit lines to ensure the availability of adequate funding to meet the Group’s obligations when they are due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to its reputation.

Management monitors liquidity risk by continual observation of cash inflows and outflows. To improve the net cash inflows and maintain cash balances at a specified level, management ensures that no additional financing facilities are expected to be required over the coming year. In this respect, management does not consider liquidity risk to the Group as significant when taking into account the liquidity management process referred to above.

The following table summarizes the maturity profile of the Group’s financial liabilities based on contractual undiscounted payments.

			Less than 1 year						Between 1 and 2 years						More than 2 years						TOTAL
As of June 30, 2023
Deferred consideration			24,334						—						—						24,334
Lease liability			542						490						1,222						2,254
Trade and other payables			5,000						—						—						5,000
Total			29,876						490						1,222						31,588
As of December 31, 2022
Deferred consideration			2,800						5,000						—						7,800
Contingent consideration			19,860						12,471						—						32,331
Lease liability			554						510						1,445						2,509
Trade and other payables			3,328						290						—						3,618
Total			26,542						18,271						1,445						46,258

RotoWire

On January 1, 2022, the Company acquired 100% of the issued and outstanding equity interests of Roto Sports, Inc. the operator of RotoWire.com (“RotoWire”), for consideration consisting of (i) $14,700 in cash, of which $13,500 was transferred to the selling shareholders and $1,200 was transferred to third parties to settle sellers’ expenses on behalf of the selling shareholders, (ii) 451,264 unregistered ordinary shares, (iii) $2,500 due on the first anniversary of the closing date of the acquisition, and (iv) $5,300 due on the second anniversary of the closing date of the acquisition. The Company has the option, but not the obligation, to pay up to 50% of each of the deferred payments described in clauses (iii) and (iv) in unregistered ordinary shares.

The principal reason for this acquisition was to accelerate the U.S expansion.

The Group incurred acquisition-related costs of $531 in legal and consulting fees. These costs were primarily expensed in 2021.

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Subsequent to the acquisition, the legal entity that was acquired was merged into a newly formed, wholly owned subsidiary of the Group and certain acquired assets and/or liabilities were transferred to other Group subsidiaries.

Under the purchase price allocation, the Company recognized goodwill of $10,776, which is calculated as the excess of both the consideration exchanged and liabilities assumed as compared to the fair value of the identifiable assets acquired. The main factors leading to goodwill recognition was a SEO synergy for performance marketing cash generating unit. The goodwill is not expected to be deductible for tax purposes. The values assigned to the assets acquired and liabilities assumed are based on their estimates of fair value available as of January 1, 2022 as calculated by a third-party valuation firm.

During the three and six months ended June 30, 2023, unwinding costs of deferred consideration payable for RotoWire amounted to $55 and $109, respectively, and resulted in total deferred consideration balance of $5,188 as of June 30, 2023, which is due within one year. The Group expects to incur financial expenses related to unwinding of the deferred consideration until December 2023.

During the six months ended June 30, 2023, the Company settled the first deferred payment of $2,500, in cash.

The table below outlines the allocation of the purchase price for the acquired identifiable assets and liabilities of RotoWire resulting in goodwill:

Purchase price consideration:
Cash paid			14,700
Common shares issued, at fair value			4,600
Deferred consideration, at fair value			7,250
Total acquisition consideration			26,550
Assets acquired:
Cash and cash equivalents			1,999
Accounts receivable			760
Prepaid expenses and other current assets			292
Performance marketing, domain names and related websites			2,300
Fantasy sports, domain names and related websites			8,100
Customer base			3,200
Content asset			5,400
Right of use asset			617
Other assets			7
Total assets acquired			22,675
Liabilities assumed:
Accounts payable			(16)
Deferred income			(1,120)
Lease liability			(617)
Deferred tax			(4,008)
Other current liabilities			(1,140)
Total liabilities assumed			(6,901)
Total net assets			15,774
Goodwill			10,776
Total acquisition consideration			26,550

Accounts receivable comprise gross contractual amounts due of $1,066, of which $306 was expected to be uncollectible at the date of acquisition.

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BonusFinder

On January 31, 2022, the Group acquired 100% of the issued and outstanding equity interests of NDC Media Limited (“NDC Media”), the operator of BonusFinder.com (“BonusFinder”), for consideration consisting of (i) EUR10,000 ($11,168) in cash, (ii) 269,294 unregistered ordinary shares, (iii) an additional cash payable of EUR3,832 ($4,279), (iv) an earnout payment up to a maximum of EUR19,000 ($21,850) to be paid in April 2023 based on financial performance during 2022, and (v) a second earnout payment up to a maximum of EUR28,500 ($32,800) to be paid in April 2024 based on certain financial conditions (such as revenue and contribution margin growth) being met during 2023. The Group has the option but not the obligation to pay up to 50% of each of the earnout payments described in clauses (iv) and (v) in unregistered ordinary shares.

The principal reason for this acquisition was to support the growth strategy of the Group in North America.

During the year ended December 31, 2022, the Group made a provisional cash payment adjusted for working capital and indebtedness to the shareholders of BonusFinder of $4,116. As of June 30, 2023, the outstanding balance of cash payable amounted to $282.

During the year ended December 31, 2022, the Company’s net cash outflow related to the BonusFinder acquisition amounted to $10,710 (net of cash acquired).

During six months ended June 30, 2023, the Company paid contingent consideration based on financial performance of BonusFinder assets in 2022 of total $20,090, of which $10,178 was paid in cash and the balance settled by the issuance of 1,005,929 ordinary shares. The part of the payment related to original estimate of the fair value of contingent consideration of $5,557 is reported within investing activities in the cash flow statement and the part of the payment related to the increase in the consideration value on account of the fair value movements since the acquisition of $4,621 is reported within operating cash flows.

In connection with the acquisition of BonusFinder, certain intangible assets that were purchased as part of the acquisition were transferred immediately post-acquisition to another Group subsidiary in accordance with the Group’s intellectual property operational policy allowing the Group to access the deductibility of the assets from a tax perspective. The Group considered if a deferred tax liability should be recognized in relation to the transferred assets at the date of acquisition (reflecting to the fact that the assets had no tax base prior to transfer) which would then have been released to the income statement immediately on the completion of the transfer; this would also have increased goodwill arising on the acquisition by the same amount. It was concluded that the transfer of assets formed an integral part of the business combination and there were no significant steps outside of the Group’s control which would affect the ability of the group to access certain tax attributes in respect of the assets, and, accordingly, no deferred tax liability (and associated goodwill) was recognized as there was no difference between the tax and accounting bases following the asset transfer.

Under the purchase price allocation, the Company did not recognize goodwill, which is calculated as the excess of both the consideration exchanged and liabilities assumed as compared to the fair value of the identifiable assets acquired. The values assigned to the assets acquired and liabilities assumed are based on their estimates of fair value available as of January 31, 2022 as calculated by a third-party valuation firm.

The fair value of the BonusFinder contingent consideration was computed based on revenue growth expectations and forecasted contribution margins and utilized the following assumptions as part of the option approach methodology: (i) probability of obtaining the financial conditions ranging from 98-100% (December 31, 2022: 64-100%), (ii) discount rates ranging from 7.59-7.67% (December 31, 2022: 7.44-7.45%), (iii) inflation rates of 2.13% (December 31, 2022: ranging between 2.16-2.23%), and (iv) volatility of 49.6% (December 31, 2022: 36.5%) as applied to forecasted performance conditions. During the three and six months ended June 30, 2023, fair value movements on contingent consideration for BonusFinder amounted to EUR5,609 ($6,087) and EUR6,413 ($6,939).

As of June 30, 2023, the Company entered into an agreement with the sellers of BonusFinder, which modified terms of the original share purchase agreement in relation to the final consideration payment. As per the agreement, the original earn-out period was terminated early as of June 30, 2023. In exchange, a fixed consideration of EUR18,000 is payable in two installments: (i) paid July 7, 2023 (EUR5,000) and (ii) April 2024 (EUR13,000). The Company has the option, but not the obligation, to pay up to 50% of the EUR13,000 payment due in April 2024 in unregistered ordinary shares. As a result of the modification, a change of $6,087 is recognized in the statement of comprehensive income. As of June 30, 2023, the liability was presented as

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deferred consideration balance and had present value of EUR16,773 ($18,192). The Group expects to incur financial expenses related to unwinding of the deferred consideration in subsequent periods until April 2024.

The table below outlines the allocation of the purchase price for acquired identifiable assets and liabilities for BonusFinder. Since fair values of assets and liabilities identified were equal to the acquisition consideration agreed, no goodwill was recognized in the BonusFinder acquisition as disclosed below:

Purchase price consideration:
Cash paid			11,168
Cash payable			4,279
Common shares issued, at fair value			2,792
Contingent consideration, at fair value			20,437
Total acquisition consideration			38,676
Assets acquired:
Cash and cash equivalents			4,574
Accounts receivable and other current assets			1,284
Performance marketing, domain names and related websites			32,051
Customer base			938
Content asset			352
Software			134
Right of use asset			126
Other non-current assets			37
Total assets acquired			39,496
Liabilities assumed:
Accounts payable			(234)
Corporate tax payable			(460)
Lease liability			(126)
Total liabilities assumed			(820)
Total net assets			38,676
Goodwill			—
Total acquisition consideration			38,676

Accounts receivable comprise gross contractual amounts due of $1,610, of which $326 was expected to be uncollectible at the date of acquisition.

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			COMPUTER AND OFFICE EQUIPMENT						LEASEHOLD IMPROVEMENTS						TOTAL
Net book amount as of January 1, 2023			598						116						714
Additions			196						8						204
Depreciation charge			(109)						(11)						(120)
Translation differences			6						1						7
As of June 30, 2023			691						114						805
Cost			1,230						230						1,460
Accumulated depreciation			(539)						(116)						(655)
Net book amount as of June 30, 2023			691						114						805
Net book amount as of January 1, 2022			433						136						569
Additions			242						—						242
Depreciation charge			(76)						(11)						(87)
Translation differences			(78)						(2)						(80)
As of June 30, 2022			521						123						644
Cost			854						213						1,067
Accumulated depreciation			(333)						(90)						(423)
Net book amount as of June 30, 2022			521						123						644

For the six months ended June 30, 2023 and 2022, cash paid for the acquisition of property and equipment was $204 and $242, respectively. For the six months ended June 30, 2023 and 2022, the Company expensed low value office equipment with a net book value of $78 and $91, respectively.

The following is the reconciliation of depreciation expense:

			Three Months Ended June 30,												Six Months Ended June 30,
			2023						2022						2023						2022
Depreciation expensed to general and administrative expenses			63						44						120						87

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Below are the carrying amounts of the Group’s right-of-use assets and lease liabilities and the movements during the periods presented:

			Right-of-Use Assets						Lease Liabilities
As of January 1, 2023			1,818						2,072
Amortization of right-of-use assets			(228)						—
Interest expense			—						87
Payments			—						(286)
Translation differences			25						16
As of June 30, 2023			1,615						1,889
As of January 1, 2022			1,465						1,679
Additions as part of business combinations			743						743
Amortization of right-of-use assets			(203)						—
Interest expense			—						95
Payments			—						(260)
Translation differences			(109)						(135)
As of June 30, 2022			1,896						2,122

Lease payments not recognized as a liability

The Group has elected not to recognize a lease liability for leases that are short term (with expected lease term of 12 months or less). Payments made under such leases are expensed on a straight-line basis. In addition, certain variable lease payments are not permitted to be recognized as lease liabilities and are expensed as incurred.

The expense and cash paid relating to payments not included in the measurement of the lease liability is as follows:

			Three Months Ended June 30,												Six Months Ended June 30,
			2023						2022						2023						2022
Short-term leases (Note 18)			114						203						217						367

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			DOMAIN NAMES MOBILE APPS AND RELATED WEBSITES						GOODWILL						CUSTOMER CONTRACTS AND CUSTOMER BASES						CONTENT ASSETS						INTERNALLY DEVELOPED INTANGIBLES						TOTAL
Net book amount as of January 1, 2023			69,554						10,800						5,137						—						3,030						88,521
Additions			392						—						—						—						962						1,354
Amortization charge			—						—						(282)						—						(395)						(677)
Translation differences			672						—						39						—						19						730
Net book amount as of June 30, 2023			70,618						10,800						4,894						—						3,616						89,928
Cost			77,332						10,800						7,269						3,542						4,652						103,595
Accumulated amortization			(6,714)						—						(2,375)						(3,542)						(1,036)						(13,667)
Net book amount as of June 30, 2023			70,618						10,800						4,894						—						3,616						89,928
Net book amount as of January 1, 2022			23,922						—						—						—						1,497						25,419
Additions			1,052						—						—						—						996						2,048
Business combinations (Note 5)			42,599						10,776						6,314						3,562						—						63,251
Amortization charge			(864)						—						(550)						(1,896)						(177)						(3,487)
Translation differences			(4,036)						4						(21)						(11)						(91)						(4,155)
Net book amount as of June 30, 2022			62,673						10,780						5,743						1,655						2,225						83,076
Cost			68,706						10,780						7,197						3,529						2,584						92,796
Accumulated amortization			(6,033)						—						(1,454)						(1,874)						(359)						(9,720)
Net book amount as of June 30, 2022			62,673						10,780						5,743						1,655						2,225						83,076

As of June 30, 2023 and December 31, 2022, domain names, mobile apps and related websites balance included a fully amortized mobile apps with cost $6,714 and $6,616, respectively.

For the six months ended June 30, 2023 and 2022, cash paid for the acquisition of intangible assets and capitalized software developments was $1,354 and $2,516, respectively.

The following table distinguishes finite and indefinite intangible assets, excluding goodwill, as of June 30, 2023 and December 31, 2022:

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			As of June 30, 2023						As of December 31, 2022
Current
Trade receivables, net			11,225						9,838
Accrued revenue			167						575
Deferred compensation cost			156						239
Other receivables			506						353
Deposits			190						263
Prepayments			1,005						954
			13,249						12,222

			As of June 30, 2023						As of December 31, 2022
Trade receivables, gross			12,783						10,715
Credit loss allowance			(1,558)						(877)
			11,225						9,838

Trade receivables are unsecured and subject to settlement up to 45 days. Details on movements in the allowance are disclosed within Note 4.

Cash and cash equivalents include deposits held at banks. Due to their short-term nature, cash and cash equivalents are not measured at fair value because the carrying value approximates the fair value.

Cash and cash equivalents comprise the following:

			As of June 30, 2023						As of December 31, 2022
Cash at bank			31,311						29,664

We maintain cash and cash equivalents with major financial institutions. Our cash and cash equivalents consist of bank deposits held with banks that, at times, exceed federally or locally insured limits.

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Total authorized shares of the Company were unlimited and have no par value.

			SHARES
Issued and fully paid ordinary shares
As of January 1, 2023			36,470,341
Issue of ordinary shares			1,043,002
As of June 30, 2023			37,513,343
As of January 1, 2022			33,806,422
Issue of ordinary shares			2,660,877
As of June 30, 2022			36,467,299

During the six months ended June 30, 2023, the Company issued 1,005,929 shares as a payment of $9,912 contingent consideration in connection with acquisitions (refer to Note 5).

During the six months ended June 30, 2023, the Company issued 33,194 restricted stock awards to non-executive directors.

During the six months ended June 30, 2023, the Company issued 3,879 shares in exchange for options exercised. The options were net exercised.

During the six months ended June 30, 2022, the Company issued 720,558 shares as a partial payment of total $7,392 consideration in connection with acquisitions (refer to Note 5).

During the six months ended June 30, 2022, the Company issued 32,942 restricted stock awards to non-executive directors, of which 22,422 were issued during the quarter ended June 30, 2022.

During the six months ended June 30, 2022, the Company issued 1,907,377 shares in exchange for warrants exercised. The warrants were net exercised.

Share repurchase program

In November 2022, the Company’s board of directors approved a program to repurchase up to $10,000 of the Company’s ordinary shares in open market transactions, including under plans complying with Rule 10b5-1 under the Securities Exchange Act of 1934, as amended. During the six months ended June 30, 2023, the Company repurchased 77,683 shares with an average price of $9.83 for a total consideration of $759. The Company has repurchased an aggregate of 116,391 shares with an average price of $9.45 for a total consideration of $1,107 since the commencement of this repurchase program as of June 30, 2023.

The timing and actual number of shares repurchased, if any, will depend on a variety of factors, including price, general business and market conditions, available liquidity, alternative investment opportunities, and other factors. The share repurchase program does not obligate the Company to acquire any particular number of ordinary shares. The Company intends to use current cash and cash equivalents and the cash flow it generates from operations to fund the share repurchase program. All shares purchased will be held in the Company’s treasury for possible future issuance.

Secondary offering of ordinary shares

On June 20, 2023, certain shareholders of the Company (the “Selling Shareholders”) completed an underwritten secondary offering (the “secondary offering”) of 4,887,500 ordinary shares at a public offering price of $9.25 per ordinary share. The Company did not receive any proceeds from the sale of ordinary shares by the Selling Shareholders. The Company incurred $733 in expenses in connection with the secondary offering during the three months ended June 30, 2023.

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As at June 30, 2023, there was a total of 5,705,780 warrants and options outstanding, including 1,649,010 warrants and options issued under the Amended and Restated 2020 Stock Incentive Plan (the “2020 Stock Incentive Plan”) and 4,056,770 under the Founders' Awards granted in 2021. As at December 31, 2022, there was a total of 5,562,984 warrants and options outstanding, including 1,506,214 warrants and options issued under the 2020 Stock Incentive Plan and 4,056,770 under the Founders’ Awards (as defined below) granted in 2021.

Changes in the share option and warrants reserve are as follows:

			OPTIONS AND WARRANTS						USD thousand
As of January 1, 2023			5,562,984						4,411
Share options expense			—						1,487
Share options granted			154,666						124
Share options and warrants exercised (Note 12)			(5,828)						(13)
Share options forfeited			(6,042)						—
As of June 30, 2023			5,705,780						6,009
As of January 1, 2022			7,021,514						2,442
Share options expense			—						1,609
Share options granted			655,544						—
Share warrants exercised			(2,109,744)						(139)
Share warrants repurchased			(200,000)						(992)
Share options forfeited			(19,330)						—
Other			—						(20)
As of June 30, 2022			5,347,984						2,900

On October 22, 2020, the Company’s shareholders, in an extraordinary general meeting, approved the 2020 Stock Incentive Plan (the “Plan”). Under the Plan, employees, officers, directors, consultants and advisors, on the grant date are eligible to purchase share warrants or receive share options, which can be in the form of incentive stock options and non-statutory stock options. No amounts are paid or payable by the recipient on receipt of the option. The options carry neither right to dividends nor voting rights. Options may be exercised at any time from the date of vesting to the date of their expiry. The number of options granted, and the exercise price of the options is fixed by the Company’s board of directors.

According to the Plan, awards may be made for up to 2,905,535 shares as of June 30, 2023, increasing by 2% of the outstanding ordinary shares at the beginning of each year. If any award expires or is terminated, surrendered, or canceled without having been fully exercised or is forfeited in whole or in part, or results in any

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ordinary shares not being issued, the unused ordinary shares covered by such award shall again be available for the grant of awards under the Plan.

In July 2021, in connection with the Company’s initial public offering (the “IPO”), the Company granted options for 4,056,770 shares subject to performance vesting to its CEO and COO (the “Founders’ Awards”). Each of the Founders’ Awards is divided into twelve tranches, each subject to different market capitalization thresholds. Holders are required to hold the shares for a period of three years after the exercise date. As of June 30, 2023, the performance conditions were not met for any of the tranches.

The number of awards outstanding under the Plan and the Founders’ Awards as of June 30, 2023 and 2022 is as follows:

			NUMBER OF AWARDS						WEIGHTED AVERAGE EXERCISE PRICE PER SHARE IN USD
Awards outstanding as of January 1, 2023			5,562,984						8.03
Granted			154,666						9.55
Forfeited			(6,042)						14.61
Exercised			(5,828)						3.52
Awards outstanding as of June 30, 2023			5,705,780						8.07
Awards exercisable as of June 30, 2023			641,301						7.39
Awards outstanding as of January 1, 2022			4,911,770						7.49
Granted			655,544						10.53
Forfeited			(19,330)						10.53
Repurchased			(200,000)						4.00
Awards outstanding as of June 30, 2022			5,347,984						8.21
Awards exercisable as of June 30, 2022			238,008						5.23

Determination of Fair Value of Options and Warrants

The options granted during the six months ended June 30, 2023 and June 30, 2022 were valued using the Black-Scholes model. Weighted average assumptions used in the Black-Scholes option pricing model to determine the fair value of options granted are as follows:

			Six Months Ended June 30,
			2023						2022
Exercise price, USD			9.55						10.53
Share price, USD			9.55						10.53
Risk free interest rate			3.78		%				1.95		%
Expected volatility			45		%				50		%
Expected option term, years			4.41						4.54
Dividend yield			0		%				0		%

Expected volatility is based on historical volatility of comparable companies.

As of June 30, 2023 and 2022, the weighted average remaining contractual life for options and warrants outstanding was 7.50 years and 8.57 years, respectively. The range of exercise prices for options and warrants issued as share-based payments was $3.52 to $14.71 per share and $3.52 to $14.71 per share as of June 30, 2023 and 2022, respectively.

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Restricted shares

During the six months ended June 30, 2023 there were 33,194 restricted share awards issued to non-executive directors. The shares were valued using the Finnerty model with the main input data being an underlying issued price of $10.13 per share, and a restricted period of one year.

During the six months ended June 30, 2022 there were 32,942 restricted share awards issued to non-executive directors. The shares were valued using the Finnerty model with the main input data being underlying issued prices between $7.87 and $9.27 per share, and a restricted period between one and three years.

The restricted share awards vest upon issuance, and respective costs are recognized immediately.

Share-based Payment Expense

			Three Months Ended June 30,												Six Months Ended June 30,
			2023						2022						2023						2022
Equity classified share options expense			808						869						1,611						1,588
Restricted shares expense			445						16						488						21
Share-based payment expense			1,253						885						2,099						1,609

Share-based Payment Reserve

Share-based payment reserve is included within the share option and warrants reserve (see Note 13).

			As of June 30, 2023						As of December 31, 2022
Non-current
Accruals			—						290
Current
Trade payables(1)			2,784						1,235
Accruals			2,953						4,292
Indirect taxes			764						703
Other payables			395						112
			6,896						6,342

(1) Trade payables balance is unsecured, interest-free and settled within 60 days from incurrence.

Deferred tax assets and liabilities are offset when they relate to the same fiscal authority, and there is a legally enforceable right to offset current tax assets against current tax liabilities.

Deferred tax assets and liabilities are presented on a gross basis in the consolidated statement of financial position for amounts attributable to different tax jurisdictions which cannot be offset. Deferred tax assets and liabilities are presented net on a consolidated basis within a tax jurisdiction when there is a legally enforceable right to fiscal consolidation. As at June 30, 2023 and December 31, 2022, deferred tax is presented on a gross basis in the consolidated statement of financial position.

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The following amounts determined after appropriate offsetting are shown in the consolidated statement of financial position:

			As of June 30, 2023						As of December 31, 2022
Deferred tax asset			6,220						5,832
Deferred tax liability			(2,212)						(2,179)
Deferred tax asset, net			4,008						3,653

The change in the deferred tax account is as follows:

			Six Months Ended June 30, 2023
Deferred tax, net at the beginning of the period			3,653
Credited to the consolidated statement of comprehensive income (Note 21)			250
Translation differences			105
Deferred tax, net at the end of the period			4,008

Deferred taxes are calculated on temporary differences under the liability method using the principal tax rate within the relevant jurisdiction. The balance is comprised of the following:

			As of June 30, 2023						As of December 31, 2022
Intangible assets - deferred tax assets			5,636						5,742
Intangible assets - deferred tax liability			(3,119)						(3,151)
Trading losses and other allowances			1,491						1,062
Net deferred tax assets			4,008						3,653

At June 30, 2023, the Group had unutilized notional interest allowance of $18,433 of which $6,083 was not recognized based on management’s performance projections for 2023 - 2025. The ability to utilize the allowance resulted in a recognition of a deferred tax asset of $551.

At June 30, 2023, the Group had unutilized trading losses and other allowances of $22,909, of which $18,994 were not recognized based on management’s performance projections for 2023 - 2025 and the related ability to utilize the tax losses and other allowances resulting in a recognition of a deferred tax asset of $940.

At June 30, 2023, the Group had unutilized capital allowances of $66,079 related to intangible assets, of which $21,517 were not recognized based on management’s performance projections for 2023 – 2027 and related ability to utilize capital allowance resulting in a recognition of a deferred tax asset of $5,636.

At June 30, 2023 and December 31, 2022, deferred tax liability amounted to $3,119 and $3,151, respectively, and related to intangible assets acquired as a part of RotoWire acquisition (Note 5).

At December 31, 2022, the Group had unutilized trading losses and other allowances of $39,987, of which $34,129 were not recognized based on management’s performance projections for 2023 – 2027 and the related ability to utilize the tax losses resulting in deferred tax asset recognition of $1,062.

At December 31, 2022, the Group had unutilized capital allowances of $73,079 related to intangible assets, of which a balance of $27,035 was not recognized based on management’s performance projections for 2023 – 2027 and related ability to utilize capital allowance resulting in a recognition of a deferred tax asset of $5,742.

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For the three and six months ended June 30, 2023, our top ten customers accounted for 50% and 49% of our revenue, respectively, and our largest customer accounted for 18% and 14% of our revenue, respectively. For the three and six months ended June 30, 2022, our top ten customers accounted for 50% and 54% of our revenue, respectively, and our largest customer accounted for 9% and 12% of our revenue, respectively.

The Group presents revenue as disaggregated by market based on the location of online gamblers for performance marketing and location of clients for subscription and advertising services as follows:

			Three Months Ended June 30,												Six Months Ended June 30,
			2023						2022						2023						2022
U.K. and Ireland			8,364						6,718						16,891						12,993
Other Europe			2,812						2,083						5,582						4,033
North America			13,361						6,221						27,504						16,860
Rest of the world			1,435						902						2,687						1,623
Total revenues			25,972						15,924						52,664						35,509

The Group presents disaggregated revenue by monetization type as follows:

			Three Months Ended June 30,												Six Months Ended June 30,
			2023						2022						2023						2022
Performance marketing			20,766						12,292						42,537						28,693
Subscription			959						744						2,123						1,553
Advertising and other			4,247						2,888						8,004						5,263
Total revenues			25,972						15,924						52,664						35,509

During the three months ended June 30, 2023, performance marketing revenue was generated by the following categories: cost per acquisition 55%, revenue share 14% and hybrid 31%, compared to 52%, 17% and 31% during the three months ended June 30, 2022. During the six months ended June 30, 2023, performance marketing revenue was generated by the following categories: cost per acquisition 57%, revenue share 13% and hybrid 30%, compared to 61%, 13% and 26% during the six months ended June 30, 2022.

The Group also tracks its revenues based on the product type from which it is derived. Revenue disaggregated by product type is as follows:

			Three Months Ended June 30,												Six Months Ended June 30,
			2023						2022						2023						2022
Casino			17,541						12,010						34,613						22,452
Sports			8,394						3,781						17,588						12,824
Other			37						133						463						233
Total revenues			25,972						15,924						52,664						35,509

Contract balances

The following table provides contract assets and contract liabilities from contracts with customers:

			As of June 30, 2023						As of December 31, 2022
Contract assets			167						575
Contract liabilities			(1,784)						(1,692)

The contractual assets primary relate to the Group’s rights to consideration for services provided but not yet billed at the reporting date. The contract assets arose after the acquisition of RotoWire (Note 5) and mainly related to content and advertising revenue. The contract assets are transferred to receivables when the rights become unconditional and an invoice is issued.

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The contractual liabilities arose after the acquisition of RotoWire (Note 5), and primary relate to the advances received from customers for subscriptions purchased to RotoWire.com website, for which revenue is recognized over time. It is expected that deferred income will be recognized as revenue over the next twelve months.

Below is the carrying amount of the Group’s contract liabilities and the movements during the six months ended June 30, 2023:

			Six Months Ended June 30,
			2023
As of January 1, 2023			1,692
Amounts included in contract liabilities that was recognized as revenue during the period			(3,225)
Cash received in advance of performance and not recognized as revenue during the period			3,317
As of June 30, 2023			1,784

Sales and marketing expenses

			Three Months Ended June 30,												Six Months Ended June 30,
			2023						2022						2023						2022
People costs			5,314						4,051						10,052						7,676
Employees' bonuses related to acquisition			115						—						165						—
External marketing expenses			1,485						1,511						2,926						2,629
Amortization of intangible assets			105						1,707						282						3,311
Share options expense			92						114						184						244
External content			734						768						1,823						1,541
Other			558						303						1,009						415
Total sales and marketing expenses			8,403						8,454						16,441						15,816

Presentation of certain sales and marketing expenses for the comparative periods was adjusted to reflect changes in costs’ classification consistently with current periods. It resulted in a reclassification between people costs and external marketing expenses of $200 and $300 for the three and six months ended June 30, 2022, respectively.

Technology expenses

			Three Months Ended June 30,												Six Months Ended June 30,
			2023						2022						2023						2022
People costs			1,762						1,075						3,431						2,097
Amortization of intangible assets			193						100						395						177
Share options expense			8						5						15						10
Software and subscriptions			353						142						578						244
Other			131						177						251						334
Total technology expenses			2,447						1,499						4,670						2,862

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General and administrative expenses

			Three Months Ended June 30,												Six Months Ended June 30,
			2023						2022						2023						2022
People costs			3,266						1,884						5,927						4,066
Share options expense			1,153						766						1,900						1,355
Depreciation of property and equipment			63						44						120						87
Amortization of right-of-use assets			119						101						228						203
Short term leases			114						203						217						367
Legal and consultancy fees			1,156						1,097						2,336						2,121
Acquisition related costs			21						180						243						454
Secondary offering related costs			733						—						733						—
Insurance			166						170						338						351
Other			495						359						1,025						628
Total general and administrative expenses			7,286						4,804						13,067						9,632

Fair value movements on contingent consideration

The fair value movement on contingent consideration is directly associated with the acquisition of BonusFinder. As of June 30, 2023, the Group entered into an agreement with the sellers of BonusFinder, which modified terms of the original share purchase agreement in relation to the final consideration payment. As per the agreement, the original earn-out period was terminated early as of June 30, 2023, and therefore no gains or losses related to the contingent consideration are expected to incur in the subsequent periods (see Note 5).

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Basic net income per share is calculated by dividing net income by the weighted average number of ordinary shares outstanding during the period (amounts are in USD thousand except shares and per share amounts).

			Three Months Ended June 30,												Six Months Ended June 30,
			2023						2022						2023						2022
Net income for the period attributable to shareholders			278						56						6,873						4,542
Weighted-average number of ordinary shares, basic			37,082,794						35,443,258						36,757,214						35,176,469
Net income per share attributable to shareholders, basic			0.01						0.00						0.19						0.13
Net income for the period attributable to shareholders			278						56						6,873						4,542
Weighted-average number of ordinary shares, diluted			38,462,183						36,534,091						38,123,560						36,608,017
Net income per share attributable to shareholders, diluted			0.01						0.00						0.18						0.12

The calculation of diluted income per share has been based on the following weighted-average number of ordinary shares outstanding after adjustment for the effect of all dilutive potential ordinary shares:

			Three Months Ended June 30,												Six Months Ended June 30,
			2023						2022						2023						2022
Weighted-average number of ordinary shares, basic			37,082,794						35,443,258						36,757,214						35,176,469
Effect of share options and warrants on issue			446,791						614,340						433,748						955,055
Effect of contingently issuable ordinary shares related to business combinations			932,598						476,493						932,598						476,493
Weighted-average number of ordinary shares, diluted			38,462,183						36,534,091						38,123,560						36,608,017

Share warrants and stock options to purchase 5,705,780 and 5,347,984 ordinary shares were outstanding at June 30, 2023 and 2022, respectively, that could potentially be dilutive in the future (Note 13).

At June 30, 2023, 4,625,394 options (June 30, 2022: 727,137) and nil (June 30, 2022: 1,382,338) contingently issuable ordinary shares were excluded from the diluted weighted-average number of ordinary shares calculation because their effect would have been anti-dilutive.

Number of weighted-average diluted shares for the three and six months ended June 30, 2022 were adjusted for 476,493 shares being contingently issuable and related to business combinations.

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The tax on the Group’s income before tax differs from the theoretical amount that would arise using the effective tax rate of the Group amounted to 70% and 70% for three months ended June 30, 2023 and 2022 respectively, and 20% and 10% for six months ended June 30, 2023 and 2022, respectively, as follows:

			Three Months Ended June 30,												Six Months Ended June 30,
			2023						2022						2023						2022
Income before tax			921						186						8,616						5,041
Effective tax expense			498						(269)						1,540						366
Tax effects of:
Disallowed expenses			420						205						457						482
Unrecognized deferred tax			(308)						193						(298)						(352)
Other			33						1						44						3
			643						130						1,743						499

Related parties comprise the Group’s significant shareholders (beneficial owners of more than 5% of any class of the Group’s voting securities), directors and executive officers, and immediate family members of the foregoing persons. Related party transactions are approved by the Group’s Audit Committee or the Company’s board of directors in accordance with the Group’s Related Party Transactions Policy.

Directors’ and key management emoluments

Key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the Group, including directors. Compensation paid or payable to key management formed a part of general and administrative costs, and was comprised of the following:

			Three Months Ended June 30,												Six Months Ended June 30,
			2023						2022						2023						2022
Remuneration to key management and executive directors			1,357						1,053						2,496						2,403
Non-executive directors’ fees			676						129						916						255
			2,033						1,182						3,412						2,658

The emoluments paid to the directors (executive and non-executive) during the three months ended June 30, 2023 and 2022 amounted to $863 and $547, respectively. The emoluments paid to the directors (executive and non-executive) during the six months ended June 30, 2023 and 2022 amounted to $1,529 and $1,117, respectively.

The following transactions were carried out with related parties:

			Three Months Ended June 30,												Six Months Ended June 30,
			2023						2022						2023						2022
Expenses
Remuneration paid as consultancy fees			602						443						1,019						1,005
Share-based payments			972						470						1,555						971
Salaries and wages			459						269						838						681
Other expenses			—						4						—						8
			2,033						1,186						3,412						2,665

As at June 30, 2023 and December 31, 2022, the balance outstanding to key management and non-executive directors was $97 and $1,399, respectively, and is included within accruals.

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As at June 30, 2023 and December 31, 2022 the following stock options and share warrants were held by related parties:

			As of June 30, 2023						As of December 31, 2022
Key management, executive directors and non-executive directors			4,707,626						4,662,930

During the six months ended June 30, 2023, the Company granted 44,666 share options to non-executive directors and 33,194 restricted share awards to non-executive directors (Note 11, 13 and 14).

During the six months ended June 30, 2022, the Company granted 400,000 share options to a key executive, 77,320 share options to non-executive directors and 32,942 restricted share awards to non-executive directors (Notes 11, 13 and 14).

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v3.23.2

Cover	6 Months Ended
	Jun. 30, 2023
Cover [Abstract]
Document Type	6-K
Entity Registrant Name	Gambling.com Group Limited
Entity Address, Address Line One	22 Grenville Street
Entity Address, City or Town	St. Helier
Entity Address, Country	JE
Entity Address, Postal Zip Code	JE4 8PX
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Central Index Key	0001839799
Document Period End Date	Jun. 30, 2023

v3.23.2

Interim Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited) € in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023 USD ($) $ / shares	Jun. 30, 2022 USD ($) $ / shares	Jun. 30, 2023 USD ($) $ / shares	Jun. 30, 2022 USD ($) $ / shares
Statement of comprehensive income [abstract]
Revenue	$ 25,972	$ 15,924	$ 52,664	$ 35,509
Cost of sales	(896)	(495)	(1,887)	(1,724)
Gross profit	25,076	15,429	50,777	33,785
Sales and marketing expenses	(8,403)	(8,454)	(16,441)	(15,816)
Technology expenses	(2,447)	(1,499)	(4,670)	(2,862)
General and administrative expenses	(7,286)	(4,804)	(13,067)	(9,632)
Movements in credit losses allowance	(118)	(72)	(767)	(597)
Fair value movement on contingent consideration	(6,087)	(2,849)	(6,939)	(2,849)
Operating profit (loss)	735	(2,249)	8,893	2,029
Finance income	606	3,491	706	4,319
Finance expenses	(420)	(1,056)	(983)	(1,307)
Income before tax	921	186	8,616	5,041
Income tax charge	(643)	(130)	(1,743)	(499)
Net income for the period attributable to the shareholders	278	56	6,873	4,542
Other comprehensive (loss) income
Exchange differences on translating foreign currencies	(676)	(6,559)	692	(7,928)
Total comprehensive (loss) income for the period attributable to the shareholders	$ (398)	$ (6,503)	$ 7,565	$ (3,386)
Net income per share attributable to shareholders, basic (in usd per share) | $ / shares	$ 0.01	$ 0.00	$ 0.19	$ 0.13
Net income per share attributable to shareholders, diluted (in usd per share) | $ / shares	$ 0.01	$ 0.00	$ 0.18	$ 0.12

v3.23.2

Interim Condensed Consolidated Statements of Financial Position - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Non-current assets
Property and equipment	$ 805	$ 714
Right-of-use assets	1,615	1,818
Intangible assets	89,928	88,521
Deferred compensation cost	0	29
Deferred tax asset	6,220	5,832
Total non-current assets	98,568	96,914
Current assets
Trade and other receivables	13,249	12,222
Inventories	13	75
Cash and cash equivalents	31,311	29,664
Total current assets	44,573	41,961
Total assets	143,141	138,875
Equity
Share capital	0	0
Capital reserve	73,952	63,723
Treasury shares	(1,107)	(348)
Share options and warrants reserve	6,009	4,411
Foreign exchange translation reserve	(6,383)	(7,075)
Retained earnings	33,271	26,398
Total equity	105,742	87,109
Non-current liabilities
Other payables	0	290
Deferred consideration	0	4,774
Contingent consideration	0	11,297
Lease liability	1,347	1,518
Deferred tax liability	2,212	2,179
Total non-current liabilities	3,559	20,058
Current liabilities
Trade and other payables	6,896	6,342
Deferred income	1,784	1,692
Deferred consideration	23,380	2,800
Contingent consideration	0	19,378
Other liability	282	226
Lease liability	542	554
Income tax payable	956	716
Total current liabilities	33,840	31,708
Total liabilities	37,399	51,766
Total equity and liabilities	$ 143,141	$ 138,875

v3.23.2

Interim Condensed Consolidated Statements of Changes In Equity (Unaudited) - USD ($) $ in Thousands	Total	SHARE CAPITAL	CAPITAL RESERVE	TREASURY SHARES	SHARE OPTIONS AND WARRANTS RESERVE	FOREIGN EXCHANGE TRANSLATION RESERVE	RETAINED EARNINGS
Beginning balance at Dec. 31, 2021	$ 79,909	$ 0	$ 55,953	$ 0	$ 2,442	$ (2,282)	$ 23,796
Issue of ordinary shares, net of issuance costs	7,619		7,619
Share options expense	810		139		459		212
Exercise of options			139
Increase (decrease) through transactions with owners, equity	8,429	0	7,758		459		212
Net income	4,542						4,542
Exchange differences on translating foreign currencies	(7,928)					(7,928)
Ending balance at Jun. 30, 2022	84,952	0	63,711	0	2,901	(10,210)	28,550
Beginning balance at Dec. 31, 2022	87,109	0	63,723	(348)	4,411	(7,075)	26,398
Issue of ordinary shares, net of issuance costs	10,216		10,216
Treasury shares acquired	(759)			(759)
Share options expense	1,611				1,611
Exercise of options	0		13		(13)
Increase (decrease) through transactions with owners, equity	11,068	0	10,229	(759)	1,598	0	0
Net income	6,873						6,873
Exchange differences on translating foreign currencies	692					692
Ending balance at Jun. 30, 2023	$ 105,742	$ 0	$ 73,952	$ (1,107)	$ 6,009	$ (6,383)	$ 33,271

v3.23.2

Interim Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Cash flow from operating activities
Income before tax	$ 8,616	$ 5,041
Finance expenses (income), net	277	(3,012)
Adjustments for non-cash items:
Depreciation and amortization	1,025	3,778
Movements in credit loss allowance	767	597
Fair value movement on contingent consideration	6,939	2,849
Share-based payment expense	2,099	1,609
Warrants repurchased	0	(800)
Income tax paid	(1,789)	(783)
Payment of contingent consideration	(4,621)	0
Cash flows from operating activities before changes in working capital	13,313	9,279
Changes in working capital
Trade and other receivables	(1,892)	(2,639)
Trade and other payables	186	304
Inventories	62	0
Cash flows generated by operating activities	11,669	6,944
Cash flows from investing activities
Acquisition of property and equipment	(204)	(242)
Acquisition of intangible assets	(1,354)	(2,516)
Acquisition of subsidiaries, net of cash acquired	0	(23,409)
Payment of deferred consideration	(2,390)	0
Payment of contingent consideration	(5,557)	0
Cash flows used in investing activities	(9,505)	(26,167)
Cash flows from financing activities
Treasury shares acquired	(759)	0
Interest payment attributable to third party borrowings	0	(120)
Interest payment attributable to deferred consideration settled	(110)	0
Principal paid on lease liability	(199)	(165)
Interest paid on lease liability	(87)	(95)
Cash flows used in financing activities	(1,155)	(380)
Net movement in cash and cash equivalents	1,009	(19,603)
Cash and cash equivalents at beginning of period	29,664	51,047
Net foreign exchange differences on cash and cash equivalents	638	(342)
Cash and cash equivalents at end of period	31,311	31,102
Supplemental non-cash
Right-of-use assets	0	743
Issue of ordinary shares for acquisitions	$ 9,912	$ 7,392

v3.23.2

GENERAL COMPANY INFORMATION	6 Months Ended
	Jun. 30, 2023
Disclosure Of General Company Information [Abstract]
GENERAL COMPANY INFORMATION	GENERAL COMPANY INFORMATIONGambling.com Group Limited (the “Company” or "Group”) is a public limited liability company founded in 2006 and incorporated in the Channel Island of Jersey in accordance with the provisions of the Companies (Jersey) Law 1991, as amended. We redomiciled from Malta to the Channel Island of Jersey and changed our name from Gambling.com Group Plc to Gambling.com Group Limited in May 2021. The address of our principal executive offices is 22 Grenville Street, St. Helier, Jersey JE4 8PX, Channel Islands.We are a multi-award-winning performance marketing company and a leading provider of digital marketing services active exclusively in the online gambling industry. Our principal focus is on iGaming and sports betting. Through our proprietary technology platform, we publish a portfolio of premier branded websites including Gambling.com, Bookies.com, Casinos.com and RotoWire.com. Each of our websites is bespoke and tailored for different user interests and markets within the online gambling industry and include original and curated news relating to the online gambling sector, odds, statistics, product reviews and product comparisons of online gambling services around the world. We attract online gamblers through online marketing efforts and refer these online gamblers to companies that are licensed by gambling regulators to provide real-money online gambling services, known as online gambling operators, who convert online gamblers into paying players. In this way, we provide business-to-business, or B2B, digital marketing services to online gambling operators.

v3.23.2

BASIS OF PREPARATION AND PRESENTATION	6 Months Ended
	Jun. 30, 2023
Basis of Preparation of Financial Statements
BASIS OF PREPARATION AND PRESENTATION	BASIS OF PREPARATION AND PRESENTATIONThese unaudited interim condensed consolidated financial statements have been prepared in accordance with International Accounting Standard (“IAS”) 34, Interim Financial Reporting, as issued by the International Accounting Standards Board (“IASB”). They do not include all disclosures that would otherwise be required in a complete set of financial statements prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the IASB and should be read in conjunction with the fiscal year 2022 audited consolidated financial statements included in the Company’s Annual Report on Form 20-F for the year ended December 31, 2022, previously filed with the United States Securities and Exchange Commission on March 23, 2023 (“2022 audited consolidated financial statements”).

v3.23.2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2023
Summary Of Significant Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The unaudited interim condensed consolidated financial statements have been prepared on the same basis as the 2022 audited consolidated financial statements and include all adjustments necessary to present fairly the Company’s interim condensed consolidated statement of financial position as of June 30, 2023, its results of operations and changes in equity for the three and six months ended June 30, 2023 and 2022 and its cash flows for the six months ended June 30, 2023 and 2022. The results of operations for the three and six months ended June 30, 2023 are not necessarily indicative of the results that may be expected for the year ended December 31, 2023 or for any future interim or annual period. The unaudited interim condensed consolidated financial statements have been prepared on a historical cost basis except for contingent consideration which was measured at fair value and classified as a Level 3 financial instrument up to date of modification (see Note 5). Valuation methodology and main inputs are disclosed in Note 5. USE OF ESTIMATES AND JUDGEMENTS In preparing these interim condensed consolidated financial statements, the Company has made estimates and judgements that impact the application of accounting policies and reported amounts. The significant estimates and judgements made in applying the Company’s accounting policies and key sources of estimation were consistent with those described in its 2022 audited consolidated financial statements. Estimates and judgements used in business combination accounting are described in Note 5, while estimates and judgements used in deferred tax accounting are disclosed in Note 16. NEW AND AMENDED STANDARDS ADOPTED BY THE GROUP IN 2023 The Group has analyzed the following amendments to existing standards that are mandatory for the Group’s accounting period beginning on January 1, 2023 and determined they had limited or no impact on the Group’s financial statements: ▪Amendments to IAS 1, Presentation of Financial Statements and IFRS Practice Statement 2: Disclosure of Accounting policies ▪Amendments to IAS 8, Definition of Accounting Estimates ▪Amendments to IAS 12, Deferred Tax Related to Assets and Liabilities Arising from a Single Transaction, and International Tax Reform - Pillar Two Model Rules ▪IFRS 17, Insurance Contracts. Standards Issued but Not Yet Effective There are several standards and interpretations which have been issued but will not take effect until periods beginning after December 31, 2023. These amendments have not been early adopted for these interim condensed consolidated financial statements and are not expected to have a significant impact on disclosures or amounts reported in the Group’s consolidated financial statements in the period of initial application. DEFERRED CONSIDERATION PAYMENT In January 2023, the Group made a cash payment of deferred consideration related to the RotoWire (as defined below) acquisition totaling an aggregate of $2,500. The payment is reflected in the cash flows partly within investing and partly within financing activities. The part of the payment related to original estimate of the fair value of deferred consideration of $2,390 is reported within investing activities in the cash flow statement and the part of the payment related to the increase in the consideration value on account of the interest element since the acquisition of $110 is reported within financing cash flows. See Note 5 for a complete discussion of this acquisition. CONTINGENT CONSIDERATION PAYMENT In April 2023 the Group settled contingent consideration related to the BonusFinder (as defined below) acquisition totaling an aggregate of $20,090 of which $10,178 was paid in cash and $9,912 was paid in ordinary shares of the Group. The payment is reflected in the cash flows partly within investing and partly within operating activities. The part of the payment related to original estimate of the fair value of contingent consideration of $5,557 is reported within investing activities in the cash flow statement and the part of the payment related to the increase in the consideration value on account of the fair value movements since the acquisition of $4,621 is reported within operating cash flows. See Note 5 for a complete discussion of this acquisition. MODIFICATION OF CONTINGENT CONSIDERATION On June 30, 2023, the Company entered into an agreement with the sellers of BonusFinder which modified terms of the original share purchase agreement relating to the remaining earnout payment. The agreement terminated the earn-out period early effective as of June 30, 2023. The agreement provides that fixed consideration of EUR18,000 will be paid in two installments, (i) EUR5,000 was paid on July 7, 2023, and (ii) EUR13,000 is payable on April 30, 2024. The Company has the option, but not the obligation, to pay up to 50% of the EUR13,000 payment described in clause (ii) in unregistered ordinary shares. The new deferred liability was remeasured at its discounted present value of EUR16,773 ($18,192) as of June 30, 2023. As a result of the modification, a change of $6,087 is recognized in the statement of comprehensive income. The liability was presented as deferred consideration as of June 30, 2023. See Note 5 for a complete discussion of this acquisition. REVENUE RECOGNITION During the six months ended June 30, 2023, the Company entered into partnership agreements under which a revenue share is paid to media partners. In certain cases, agreements include minimum revenue share payments and these are recognized over the duration of the arrangement as the obligations of the Company and its media partner are satisfied. SEGMENT REPORTING The Group does not divide its operations into different segments and the chief operating decision maker operates and manages the Group’s entire operations as one segment, which is consistent with the Group’s internal organization and reporting system. As at June 30, 2023 and December 31, 2022, the geographic analysis of the Group’s non-current assets, excluding deferred tax assets and deferred compensation cost, was as follows: As of June 30, As of December 31, 2023 2022 Ireland 67,627  66,069  United States 24,553  24,770  Other 168  214  92,348  91,053  FOREIGN CURRENCY TRANSLATION The following exchange rates were used to translate the financial statements of the Group into USD from EUR: Period End Average for Period Beginning of Period Low High Six Months Ended June 30, (EUR per USD) 2023 0.92  0.92  0.93  0.90  0.95  2022 0.96  0.92  0.88  0.87  0.96

v3.23.2

RISK MANAGEMENT	6 Months Ended
	Jun. 30, 2023
Risk Management [Abstract]
RISK MANAGEMENT	RISK MANAGEMENT FINANCIAL RISK MANAGEMENT The Group’s activities potentially expose it to a variety of financial risks: market risk (foreign exchange risk and cash flow and fair value interest rate risk), credit risk, and liquidity risk. The management of the Group’s financial risk is based on a financial policy approved by the Company’s board of directors. The Group did not make use of derivative financial instruments to hedge risk exposures during the periods presented. Foreign Exchange Risk Foreign exchange risk arises from future commercial transactions and recognized assets and liabilities which are denominated in a currency that is not the entity’s functional currency. In 2023 and 2022, the Group’s financial assets and financial liabilities are denominated in EUR, USD and British Pound Sterling (“GBP”), while the majority of operations of the Group are carried out in EUR and USD. Management performs ongoing assessments of foreign currency fluctuations on financial results; however, the Group does not enter into any derivative financial instruments to manage its exposure to foreign currency risk. As of June 30, 2023 and June 30, 2022 the Group’s exposure to foreign exchange risks was primarily through cash and working capital balances held by its entities which have the Euro as the functional currency. These balances included USD-denominated net assets of $7,558 and $9,478 and GBP-denominated net assets of $5,221 and $1,755 as of June 30, 2023 and June 30, 2022, respectively. Based on the sensitivity analyses performed, movements in USD and GBP exchange rates to EUR by 10% would result on average in gains or losses to the Group’s net income attributable to shareholders of $763 and $525, respectively, for the six months ended June 30, 2023 and $870 and $234, respectively, for the six months ended June 30, 2022. Credit Risk Credit risk arises from cash and cash equivalents and trade and other receivables. The exposure as of the reporting date is as follows: As of June 30, 2023 As of December 31, 2022 Trade and other receivables (excluding prepayments and deferred compensation cost) 12,089  11,029  Cash and cash equivalents 31,311  29,664  43,400  40,693  For the three and six months ended June 30, 2023, revenues generated from the largest single customer amounted to 18% and 14%, respectively, of the Group’s total sales for the period. For the three and six months ended June 30, 2022, revenues generated from the largest single customer amounted to 9% and 12%, respectively, of the Group’s total sales for the period. The Group has the following financial assets that are subject to the expected credit losses (“ECL”) model: trade receivables and other financial assets carried at amortized cost. The Group applies the IFRS 9 simplified approach to measuring expected credit losses which uses a lifetime expected loss allowance for all trade receivables. The expected loss rates are based on the historical credit losses experienced over a recent twelve-month period. The historical loss rates are adjusted to reflect current and forward-looking information on macroeconomic factors (such as GDP growth, inflation rate and unemployment forecasts) affecting the ability of the customers to settle the receivables. The aging of trade receivables that are past due but not impaired is shown below: As of June 30, 2023 As of December 31, 2022 Between one and two months 840  471  Between two and three months 456  109  More than three months 339  205  1,635  785  The Company recognized a specific provision of $374 on trade receivables as of June 30, 2023 (December 31, 2022: $345 and June 30, 2022: Nil). The activity in the credit loss allowance was as follows: Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Balance at the beginning of the period 1,537  666  877  142  Increase in credit losses allowance 118  71  767  597  Translation effect (97) (50) (86) (52) Balance at the end of the period 1,558  687  1,558  687  The increase in trade and other receivables and in the credit loss allowance during the three and six months ended June 30, 2023 and June 30, 2022 was a result of the overall business growth. The Group actively manages credit limits and exposures in a practicable manner such that past due trade receivables from the operator customers are within controlled parameters. Management assesses the credit quality of the operators, taking into account their financial position, past experience and other factors. The Group’s receivables are principally in respect of transactions with operators for whom there is no recent history of default. Management does not expect significant losses from non-performance by these operators above the ECL provision. Management considers that the Group was not exposed to significant credit risk as of the end of the current reporting period. The Group monitors intra-group credit exposures at the individual entity level on a regular basis and ensures timely performance in the context of its overall liquidity management. Management concluded the Group’s exposure to credit losses on intra-group receivables was immaterial. As cash and cash equivalents are held with multiple financial institutions with good standing, any credit risk is deemed to be immaterial. The IFRS 9 assessment conducted for these balances did not identify any material impairment loss as of June 30, 2023 and June 30, 2022. Liquidity Risk The Group is exposed to liquidity risk in relation to meeting future obligations associated with its financial liabilities, which are predominantly comprised of trade and other payables (Note 15). Prudent liquidity risk management includes maintaining sufficient cash and committed credit lines to ensure the availability of adequate funding to meet the Group’s obligations when they are due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to its reputation. Management monitors liquidity risk by continual observation of cash inflows and outflows. To improve the net cash inflows and maintain cash balances at a specified level, management ensures that no additional financing facilities are expected to be required over the coming year. In this respect, management does not consider liquidity risk to the Group as significant when taking into account the liquidity management process referred to above. The following table summarizes the maturity profile of the Group’s financial liabilities based on contractual undiscounted payments. Less than 1 year Between 1 and 2 years More than 2 years TOTAL As of June 30, 2023   Deferred consideration 24,334  —  —  24,334    Lease liability 542  490  1,222  2,254    Trade and other payables 5,000  —  —  5,000    Total 29,876  490  1,222  31,588  As of December 31, 2022 Deferred consideration 2,800  5,000  —  7,800  Contingent consideration 19,860  12,471  —  32,331  Lease liability 554  510  1,445  2,509  Trade and other payables 3,328  290  —  3,618  Total 26,542  18,271  1,445  46,258

v3.23.2

ACQUISITIONS	6 Months Ended
	Jun. 30, 2023
Disclosure of detailed information about business combination [abstract]
ACQUISITIONS	ACQUISITIONS RotoWire On January 1, 2022, the Company acquired 100% of the issued and outstanding equity interests of Roto Sports, Inc. the operator of RotoWire.com (“RotoWire”), for consideration consisting of (i) $14,700 in cash, of which $13,500 was transferred to the selling shareholders and $1,200 was transferred to third parties to settle sellers’ expenses on behalf of the selling shareholders, (ii) 451,264 unregistered ordinary shares, (iii) $2,500 due on the first anniversary of the closing date of the acquisition, and (iv) $5,300 due on the second anniversary of the closing date of the acquisition. The Company has the option, but not the obligation, to pay up to 50% of each of the deferred payments described in clauses (iii) and (iv) in unregistered ordinary shares. The principal reason for this acquisition was to accelerate the U.S expansion. The Group incurred acquisition-related costs of $531 in legal and consulting fees. These costs were primarily expensed in 2021. Subsequent to the acquisition, the legal entity that was acquired was merged into a newly formed, wholly owned subsidiary of the Group and certain acquired assets and/or liabilities were transferred to other Group subsidiaries. Under the purchase price allocation, the Company recognized goodwill of $10,776, which is calculated as the excess of both the consideration exchanged and liabilities assumed as compared to the fair value of the identifiable assets acquired. The main factors leading to goodwill recognition was a SEO synergy for performance marketing cash generating unit. The goodwill is not expected to be deductible for tax purposes. The values assigned to the assets acquired and liabilities assumed are based on their estimates of fair value available as of January 1, 2022 as calculated by a third-party valuation firm. During the three and six months ended June 30, 2023, unwinding costs of deferred consideration payable for RotoWire amounted to $55 and $109, respectively, and resulted in total deferred consideration balance of $5,188 as of June 30, 2023, which is due within one year. The Group expects to incur financial expenses related to unwinding of the deferred consideration until December 2023. During the six months ended June 30, 2023, the Company settled the first deferred payment of $2,500, in cash. The table below outlines the allocation of the purchase price for the acquired identifiable assets and liabilities of RotoWire resulting in goodwill: Purchase price consideration: Cash paid 14,700  Common shares issued, at fair value 4,600  Deferred consideration, at fair value 7,250  Total acquisition consideration 26,550  Assets acquired: Cash and cash equivalents 1,999  Accounts receivable 760  Prepaid expenses and other current assets 292  Performance marketing, domain names and related websites 2,300  Fantasy sports, domain names and related websites 8,100  Customer base 3,200  Content asset 5,400  Right of use asset 617  Other assets 7  Total assets acquired 22,675  Liabilities assumed: Accounts payable (16) Deferred income (1,120) Lease liability (617) Deferred tax (4,008) Other current liabilities (1,140) Total liabilities assumed (6,901) Total net assets 15,774  Goodwill 10,776  Total acquisition consideration 26,550  Accounts receivable comprise gross contractual amounts due of $1,066, of which $306 was expected to be uncollectible at the date of acquisition. BonusFinder On January 31, 2022, the Group acquired 100% of the issued and outstanding equity interests of NDC Media Limited (“NDC Media”), the operator of BonusFinder.com (“BonusFinder”), for consideration consisting of (i) EUR10,000 ($11,168) in cash, (ii) 269,294 unregistered ordinary shares, (iii) an additional cash payable of EUR3,832 ($4,279), (iv) an earnout payment up to a maximum of EUR19,000 ($21,850) to be paid in April 2023 based on financial performance during 2022, and (v) a second earnout payment up to a maximum of EUR28,500 ($32,800) to be paid in April 2024 based on certain financial conditions (such as revenue and contribution margin growth) being met during 2023. The Group has the option but not the obligation to pay up to 50% of each of the earnout payments described in clauses (iv) and (v) in unregistered ordinary shares. The principal reason for this acquisition was to support the growth strategy of the Group in North America. During the year ended December 31, 2022, the Group made a provisional cash payment adjusted for working capital and indebtedness to the shareholders of BonusFinder of $4,116. As of June 30, 2023, the outstanding balance of cash payable amounted to $282. During the year ended December 31, 2022, the Company’s net cash outflow related to the BonusFinder acquisition amounted to $10,710 (net of cash acquired). During six months ended June 30, 2023, the Company paid contingent consideration based on financial performance of BonusFinder assets in 2022 of total $20,090, of which $10,178 was paid in cash and the balance settled by the issuance of 1,005,929 ordinary shares. The part of the payment related to original estimate of the fair value of contingent consideration of $5,557 is reported within investing activities in the cash flow statement and the part of the payment related to the increase in the consideration value on account of the fair value movements since the acquisition of $4,621 is reported within operating cash flows. In connection with the acquisition of BonusFinder, certain intangible assets that were purchased as part of the acquisition were transferred immediately post-acquisition to another Group subsidiary in accordance with the Group’s intellectual property operational policy allowing the Group to access the deductibility of the assets from a tax perspective. The Group considered if a deferred tax liability should be recognized in relation to the transferred assets at the date of acquisition (reflecting to the fact that the assets had no tax base prior to transfer) which would then have been released to the income statement immediately on the completion of the transfer; this would also have increased goodwill arising on the acquisition by the same amount. It was concluded that the transfer of assets formed an integral part of the business combination and there were no significant steps outside of the Group’s control which would affect the ability of the group to access certain tax attributes in respect of the assets, and, accordingly, no deferred tax liability (and associated goodwill) was recognized as there was no difference between the tax and accounting bases following the asset transfer. Under the purchase price allocation, the Company did not recognize goodwill, which is calculated as the excess of both the consideration exchanged and liabilities assumed as compared to the fair value of the identifiable assets acquired. The values assigned to the assets acquired and liabilities assumed are based on their estimates of fair value available as of January 31, 2022 as calculated by a third-party valuation firm. The fair value of the BonusFinder contingent consideration was computed based on revenue growth expectations and forecasted contribution margins and utilized the following assumptions as part of the option approach methodology: (i) probability of obtaining the financial conditions ranging from 98-100% (December 31, 2022: 64-100%), (ii) discount rates ranging from 7.59-7.67% (December 31, 2022: 7.44-7.45%), (iii) inflation rates of 2.13% (December 31, 2022: ranging between 2.16-2.23%), and (iv) volatility of 49.6% (December 31, 2022: 36.5%) as applied to forecasted performance conditions. During the three and six months ended June 30, 2023, fair value movements on contingent consideration for BonusFinder amounted to EUR5,609 ($6,087) and EUR6,413 ($6,939). As of June 30, 2023, the Company entered into an agreement with the sellers of BonusFinder, which modified terms of the original share purchase agreement in relation to the final consideration payment. As per the agreement, the original earn-out period was terminated early as of June 30, 2023. In exchange, a fixed consideration of EUR18,000 is payable in two installments: (i) paid July 7, 2023 (EUR5,000) and (ii) April 2024 (EUR13,000). The Company has the option, but not the obligation, to pay up to 50% of the EUR13,000 payment due in April 2024 in unregistered ordinary shares. As a result of the modification, a change of $6,087 is recognized in the statement of comprehensive income. As of June 30, 2023, the liability was presented as deferred consideration balance and had present value of EUR16,773 ($18,192). The Group expects to incur financial expenses related to unwinding of the deferred consideration in subsequent periods until April 2024. The table below outlines the allocation of the purchase price for acquired identifiable assets and liabilities for BonusFinder. Since fair values of assets and liabilities identified were equal to the acquisition consideration agreed, no goodwill was recognized in the BonusFinder acquisition as disclosed below: Purchase price consideration: Cash paid 11,168  Cash payable 4,279  Common shares issued, at fair value 2,792  Contingent consideration, at fair value 20,437  Total acquisition consideration 38,676  Assets acquired: Cash and cash equivalents 4,574  Accounts receivable and other current assets 1,284  Performance marketing, domain names and related websites 32,051  Customer base 938  Content asset 352  Software 134  Right of use asset 126  Other non-current assets 37  Total assets acquired 39,496  Liabilities assumed: Accounts payable (234) Corporate tax payable (460) Lease liability (126) Total liabilities assumed (820) Total net assets 38,676  Goodwill —  Total acquisition consideration 38,676  Accounts receivable comprise gross contractual amounts due of $1,610, of which $326 was expected to be uncollectible at the date of acquisition.

v3.23.2

PROPERTY AND EQUIPMENT	6 Months Ended
	Jun. 30, 2023
Disclosure of detailed information about property, plant and equipment [abstract]
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT COMPUTER AND OFFICE EQUIPMENT LEASEHOLD IMPROVEMENTS TOTAL Net book amount as of January 1, 2023 598 116 714 Additions 196  8  204  Depreciation charge (109) (11) (120) Translation differences 6  1  7  As of June 30, 2023 691  114  805  Cost 1,230  230  1,460  Accumulated depreciation (539) (116) (655) Net book amount as of June 30, 2023 691  114  805  Net book amount as of January 1, 2022 433  136  569  Additions 242  —  242  Depreciation charge (76) (11) (87) Translation differences (78) (2) (80) As of June 30, 2022 521  123  644  Cost 854  213  1,067  Accumulated depreciation (333) (90) (423) Net book amount as of June 30, 2022 521  123  644  For the six months ended June 30, 2023 and 2022, cash paid for the acquisition of property and equipment was $204 and $242, respectively. For the six months ended June 30, 2023 and 2022, the Company expensed low value office equipment with a net book value of $78 and $91, respectively. The following is the reconciliation of depreciation expense: Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Depreciation expensed to general and administrative expenses 63  44  120  87

v3.23.2

LEASES	6 Months Ended
	Jun. 30, 2023
Presentation of leases for lessee [abstract]
LEASES	LEASES Below are the carrying amounts of the Group’s right-of-use assets and lease liabilities and the movements during the periods presented: Right-of-Use Assets Lease Liabilities As of January 1, 2023 1,818  2,072  Amortization of right-of-use assets (228) —  Interest expense —  87  Payments —  (286) Translation differences 25  16  As of June 30, 2023 1,615  1,889  As of January 1, 2022 1,465  1,679  Additions as part of business combinations 743  743  Amortization of right-of-use assets (203) —  Interest expense —  95  Payments —  (260) Translation differences (109) (135) As of June 30, 2022 1,896  2,122  Lease payments not recognized as a liability The Group has elected not to recognize a lease liability for leases that are short term (with expected lease term of 12 months or less). Payments made under such leases are expensed on a straight-line basis. In addition, certain variable lease payments are not permitted to be recognized as lease liabilities and are expensed as incurred. The expense and cash paid relating to payments not included in the measurement of the lease liability is as follows: Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Short-term leases (Note 18) 114  203  217  367

v3.23.2

INTANGIBLE ASSETS	6 Months Ended
	Jun. 30, 2023
Disclosure of detailed information about intangible assets [abstract]
INTANGIBLE ASSETS	INTANGIBLE ASSETS DOMAIN NAMES MOBILE APPS AND RELATED WEBSITES GOODWILL CUSTOMER CONTRACTS AND CUSTOMER BASES CONTENT ASSETS INTERNALLY DEVELOPED INTANGIBLES TOTAL Net book amount as of January 1, 2023 69,554  10,800  5,137  —  3,030  88,521  Additions 392  —  —  —  962  1,354  Amortization charge —  —  (282) —  (395) (677) Translation differences 672  —  39  —  19  730  Net book amount as of June 30, 2023 70,618  10,800  4,894  —  3,616  89,928  Cost 77,332  10,800  7,269  3,542  4,652  103,595  Accumulated amortization (6,714) —  (2,375) (3,542) (1,036) (13,667) Net book amount as of June 30, 2023 70,618  10,800  4,894  —  3,616  89,928  Net book amount as of January 1, 2022 23,922  —  —  —  1,497  25,419  Additions 1,052  —  —  —  996  2,048  Business combinations (Note 5) 42,599  10,776  6,314  3,562  —  63,251  Amortization charge (864) —  (550) (1,896) (177) (3,487) Translation differences (4,036) 4  (21) (11) (91) (4,155) Net book amount as of June 30, 2022 62,673  10,780  5,743  1,655  2,225  83,076  Cost 68,706  10,780  7,197  3,529  2,584  92,796  Accumulated amortization (6,033) —  (1,454) (1,874) (359) (9,720) Net book amount as of June 30, 2022 62,673  10,780  5,743  1,655  2,225  83,076  As of June 30, 2023 and December 31, 2022, domain names, mobile apps and related websites balance included a fully amortized mobile apps with cost $6,714 and $6,616, respectively. For the six months ended June 30, 2023 and 2022, cash paid for the acquisition of intangible assets and capitalized software developments was $1,354 and $2,516, respectively. The following table distinguishes finite and indefinite intangible assets, excluding goodwill, as of June 30, 2023 and December 31, 2022: As of June 30, 2023 As of December 31, 2022 Net book value of assets with finite useful lives Customer contracts 4,894  5,137  Internally developed intangibles 3,616  3,030  Total net book value of assets with finite useful lives 8,510  8,167  Net book value of assets with indefinite useful lives Domain names and related websites 70,618  69,554  Total net book value of intangible assets 79,128  77,721

v3.23.2

TRADE AND OTHER RECEIVABLES	6 Months Ended
	Jun. 30, 2023
Trade and other receivables [abstract]
TRADE AND OTHER RECEIVABLES	TRADE AND OTHER RECEIVABLES As of June 30, 2023 As of December 31, 2022 Current Trade receivables, net 11,225  9,838  Accrued revenue 167  575  Deferred compensation cost 156  239  Other receivables 506  353  Deposits 190  263  Prepayments 1,005  954  13,249  12,222  As of June 30, 2023 As of December 31, 2022 Trade receivables, gross 12,783  10,715  Credit loss allowance (1,558) (877) 11,225  9,838  Trade receivables are unsecured and subject to settlement up to 45 days. Details on movements in the allowance are disclosed within Note 4.

v3.23.2

CASH AND CASH EQUIVALENTS	6 Months Ended
	Jun. 30, 2023
Cash and cash equivalents [abstract]
CASH AND CASH EQUIVALENTS	CASH AND CASH EQUIVALENTS Cash and cash equivalents include deposits held at banks. Due to their short-term nature, cash and cash equivalents are not measured at fair value because the carrying value approximates the fair value. Cash and cash equivalents comprise the following: As of June 30, 2023 As of December 31, 2022 Cash at bank 31,311  29,664  We maintain cash and cash equivalents with major financial institutions. Our cash and cash equivalents consist of bank deposits held with banks that, at times, exceed federally or locally insured limits.

v3.23.2

SHARE CAPITAL	6 Months Ended
	Jun. 30, 2023
Disclosure of classes of share capital [abstract]
SHARE CAPITAL	SHARE CAPITAL Total authorized shares of the Company were unlimited and have no par value. SHARES Issued and fully paid ordinary shares As of January 1, 2023 36,470,341 Issue of ordinary shares 1,043,002 As of June 30, 2023 37,513,343 As of January 1, 2022 33,806,422 Issue of ordinary shares 2,660,877 As of June 30, 2022 36,467,299 During the six months ended June 30, 2023, the Company issued 1,005,929 shares as a payment of $9,912 contingent consideration in connection with acquisitions (refer to Note 5). During the six months ended June 30, 2023, the Company issued 33,194 restricted stock awards to non-executive directors. During the six months ended June 30, 2023, the Company issued 3,879 shares in exchange for options exercised. The options were net exercised. During the six months ended June 30, 2022, the Company issued 720,558 shares as a partial payment of total $7,392 consideration in connection with acquisitions (refer to Note 5). During the six months ended June 30, 2022, the Company issued 32,942 restricted stock awards to non-executive directors, of which 22,422 were issued during the quarter ended June 30, 2022. During the six months ended June 30, 2022, the Company issued 1,907,377 shares in exchange for warrants exercised. The warrants were net exercised. Share repurchase program In November 2022, the Company’s board of directors approved a program to repurchase up to $10,000 of the Company’s ordinary shares in open market transactions, including under plans complying with Rule 10b5-1 under the Securities Exchange Act of 1934, as amended. During the six months ended June 30, 2023, the Company repurchased 77,683 shares with an average price of $9.83 for a total consideration of $759. The Company has repurchased an aggregate of 116,391 shares with an average price of $9.45 for a total consideration of $1,107 since the commencement of this repurchase program as of June 30, 2023. The timing and actual number of shares repurchased, if any, will depend on a variety of factors, including price, general business and market conditions, available liquidity, alternative investment opportunities, and other factors. The share repurchase program does not obligate the Company to acquire any particular number of ordinary shares. The Company intends to use current cash and cash equivalents and the cash flow it generates from operations to fund the share repurchase program. All shares purchased will be held in the Company’s treasury for possible future issuance. Secondary offering of ordinary shares On June 20, 2023, certain shareholders of the Company (the “Selling Shareholders”) completed an underwritten secondary offering (the “secondary offering”) of 4,887,500 ordinary shares at a public offering price of $9.25 per ordinary share. The Company did not receive any proceeds from the sale of ordinary shares by the Selling Shareholders. The Company incurred $733 in expenses in connection with the secondary offering during the three months ended June 30, 2023.

v3.23.2

CAPITAL RESERVE	6 Months Ended
	Jun. 30, 2023
Disclosure of classes of share capital [abstract]
CAPITAL RESERVE	CAPITAL RESERVE Six Months Ended June 30, 2023 2022 Opening carrying amount 63,723  55,953  Share options and warrants exercised (Note 13) 13  139  Issue of ordinary shares (Note 11) 10,216  7,619  Closing carrying amount 73,952  63,711

v3.23.2

SHARE OPTION AND WARRANTS RESERVE	6 Months Ended
	Jun. 30, 2023
Disclosure Of Share Options And Warrants Reserve [Abstract]
SHARE OPTION AND WARRANTS RESERVE	SHARE OPTION AND WARRANTS RESERVE As at June 30, 2023, there was a total of 5,705,780 warrants and options outstanding, including 1,649,010 warrants and options issued under the Amended and Restated 2020 Stock Incentive Plan (the “2020 Stock Incentive Plan”) and 4,056,770 under the Founders' Awards granted in 2021. As at December 31, 2022, there was a total of 5,562,984 warrants and options outstanding, including 1,506,214 warrants and options issued under the 2020 Stock Incentive Plan and 4,056,770 under the Founders’ Awards (as defined below) granted in 2021. Changes in the share option and warrants reserve are as follows: OPTIONS AND WARRANTS USD thousand As of January 1, 2023 5,562,984 4,411  Share options expense — 1,487  Share options granted 154,666 124  Share options and warrants exercised (Note 12) (5,828) (13) Share options forfeited (6,042) —  As of June 30, 2023 5,705,780 6,009  As of January 1, 2022 7,021,514 2,442  Share options expense — 1,609  Share options granted 655,544 —  Share warrants exercised (2,109,744) (139) Share warrants repurchased (200,000) (992) Share options forfeited (19,330) —  Other — (20) As of June 30, 2022 5,347,984 2,900  During the six months ended June 30, 2022, the Group repurchased 200,000 warrants at fair value for cash consideration of $800.

v3.23.2

SHARE-BASED PAYMENTS	6 Months Ended
	Jun. 30, 2023
Disclosure of terms and conditions of share-based payment arrangement [abstract]
SHARE-BASED PAYMENTS	SHARE-BASED PAYMENTS On October 22, 2020, the Company’s shareholders, in an extraordinary general meeting, approved the 2020 Stock Incentive Plan (the “Plan”). Under the Plan, employees, officers, directors, consultants and advisors, on the grant date are eligible to purchase share warrants or receive share options, which can be in the form of incentive stock options and non-statutory stock options. No amounts are paid or payable by the recipient on receipt of the option. The options carry neither right to dividends nor voting rights. Options may be exercised at any time from the date of vesting to the date of their expiry. The number of options granted, and the exercise price of the options is fixed by the Company’s board of directors. According to the Plan, awards may be made for up to 2,905,535 shares as of June 30, 2023, increasing by 2% of the outstanding ordinary shares at the beginning of each year. If any award expires or is terminated, surrendered, or canceled without having been fully exercised or is forfeited in whole or in part, or results in any ordinary shares not being issued, the unused ordinary shares covered by such award shall again be available for the grant of awards under the Plan. In July 2021, in connection with the Company’s initial public offering (the “IPO”), the Company granted options for 4,056,770 shares subject to performance vesting to its CEO and COO (the “Founders’ Awards”). Each of the Founders’ Awards is divided into twelve tranches, each subject to different market capitalization thresholds. Holders are required to hold the shares for a period of three years after the exercise date. As of June 30, 2023, the performance conditions were not met for any of the tranches. The number of awards outstanding under the Plan and the Founders’ Awards as of June 30, 2023 and 2022 is as follows: NUMBER OF AWARDS WEIGHTED AVERAGE EXERCISE PRICE PER SHARE IN USD Awards outstanding as of January 1, 2023 5,562,984 8.03  Granted 154,666 9.55  Forfeited (6,042) 14.61  Exercised (5,828) 3.52  Awards outstanding as of June 30, 2023 5,705,780 8.07 Awards exercisable as of June 30, 2023 641,301 7.39  Awards outstanding as of January 1, 2022 4,911,770 7.49  Granted 655,544 10.53  Forfeited (19,330) 10.53  Repurchased (200,000) 4.00 Awards outstanding as of June 30, 2022 5,347,984 8.21 Awards exercisable as of June 30, 2022 238,008 5.23  Determination of Fair Value of Options and Warrants The options granted during the six months ended June 30, 2023 and June 30, 2022 were valued using the Black-Scholes model. Weighted average assumptions used in the Black-Scholes option pricing model to determine the fair value of options granted are as follows: Six Months Ended June 30, 2023 2022 Exercise price, USD 9.55  10.53  Share price, USD 9.55  10.53  Risk free interest rate 3.78  % 1.95  % Expected volatility 45  % 50  % Expected option term, years 4.41  4.54  Dividend yield 0  % 0  % Expected volatility is based on historical volatility of comparable companies. As of June 30, 2023 and 2022, the weighted average remaining contractual life for options and warrants outstanding was 7.50 years and 8.57 years, respectively. The range of exercise prices for options and warrants issued as share-based payments was $3.52 to $14.71 per share and $3.52 to $14.71 per share as of June 30, 2023 and 2022, respectively. Restricted shares During the six months ended June 30, 2023 there were 33,194 restricted share awards issued to non-executive directors. The shares were valued using the Finnerty model with the main input data being an underlying issued price of $10.13 per share, and a restricted period of one year. During the six months ended June 30, 2022 there were 32,942 restricted share awards issued to non-executive directors. The shares were valued using the Finnerty model with the main input data being underlying issued prices between $7.87 and $9.27 per share, and a restricted period between one and three years. The restricted share awards vest upon issuance, and respective costs are recognized immediately. Share-based Payment Expense Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Equity classified share options expense 808  869  1,611  1,588  Restricted shares expense 445  16  488  21  Share-based payment expense 1,253  885  2,099  1,609  Share-based Payment Reserve Share-based payment reserve is included within the share option and warrants reserve (see Note 13).

v3.23.2

TRADE AND OTHER PAYABLES	6 Months Ended
	Jun. 30, 2023
Trade and other payables [abstract]
TRADE AND OTHER PAYABLES	TRADE AND OTHER PAYABLES As of June 30, 2023 As of December 31, 2022 Non-current Accruals —  290  Current Trade payables(1) 2,784  1,235  Accruals 2,953  4,292  Indirect taxes 764  703  Other payables 395  112  6,896  6,342  (1) Trade payables balance is unsecured, interest-free and settled within 60 days from incurrence.

v3.23.2

DEFERRED TAX	6 Months Ended
	Jun. 30, 2023
Disclosure Of Deferred Tax [Abstract]
DEFERRED TAX	DEFERRED TAX Deferred tax assets and liabilities are offset when they relate to the same fiscal authority, and there is a legally enforceable right to offset current tax assets against current tax liabilities. Deferred tax assets and liabilities are presented on a gross basis in the consolidated statement of financial position for amounts attributable to different tax jurisdictions which cannot be offset. Deferred tax assets and liabilities are presented net on a consolidated basis within a tax jurisdiction when there is a legally enforceable right to fiscal consolidation. As at June 30, 2023 and December 31, 2022, deferred tax is presented on a gross basis in the consolidated statement of financial position. The following amounts determined after appropriate offsetting are shown in the consolidated statement of financial position: As of June 30, 2023 As of December 31, 2022 Deferred tax asset 6,220  5,832  Deferred tax liability (2,212) (2,179) Deferred tax asset, net 4,008  3,653  The change in the deferred tax account is as follows: Six Months Ended June 30, 2023 Deferred tax, net at the beginning of the period 3,653  Credited to the consolidated statement of comprehensive income (Note 21) 250  Translation differences 105  Deferred tax, net at the end of the period 4,008  Deferred taxes are calculated on temporary differences under the liability method using the principal tax rate within the relevant jurisdiction. The balance is comprised of the following: As of June 30, 2023 As of December 31, 2022 Intangible assets - deferred tax assets 5,636  5,742  Intangible assets - deferred tax liability (3,119) (3,151) Trading losses and other allowances 1,491  1,062  Net deferred tax assets 4,008  3,653  At June 30, 2023, the Group had unutilized notional interest allowance of $18,433 of which $6,083 was not recognized based on management’s performance projections for 2023 - 2025. The ability to utilize the allowance resulted in a recognition of a deferred tax asset of $551. At June 30, 2023, the Group had unutilized trading losses and other allowances of $22,909, of which $18,994 were not recognized based on management’s performance projections for 2023 - 2025 and the related ability to utilize the tax losses and other allowances resulting in a recognition of a deferred tax asset of $940. At June 30, 2023, the Group had unutilized capital allowances of $66,079 related to intangible assets, of which $21,517 were not recognized based on management’s performance projections for 2023 – 2027 and related ability to utilize capital allowance resulting in a recognition of a deferred tax asset of $5,636. At June 30, 2023 and December 31, 2022, deferred tax liability amounted to $3,119 and $3,151, respectively, and related to intangible assets acquired as a part of RotoWire acquisition (Note 5). At December 31, 2022, the Group had unutilized trading losses and other allowances of $39,987, of which $34,129 were not recognized based on management’s performance projections for 2023 – 2027 and the related ability to utilize the tax losses resulting in deferred tax asset recognition of $1,062. At December 31, 2022, the Group had unutilized capital allowances of $73,079 related to intangible assets, of which a balance of $27,035 was not recognized based on management’s performance projections for 2023 – 2027 and related ability to utilize capital allowance resulting in a recognition of a deferred tax asset of $5,742.

v3.23.2

REVENUE	6 Months Ended
	Jun. 30, 2023
Revenue [abstract]
REVENUE	REVENUERevenue is disaggregated based on how the nature, amount, timing and uncertainty of the revenue and cash flows are affected by economic factors. For the three and six months ended June 30, 2023, our top ten customers accounted for 50% and 49% of our revenue, respectively, and our largest customer accounted for 18% and 14% of our revenue, respectively. For the three and six months ended June 30, 2022, our top ten customers accounted for 50% and 54% of our revenue, respectively, and our largest customer accounted for 9% and 12% of our revenue, respectively. The Group presents revenue as disaggregated by market based on the location of online gamblers for performance marketing and location of clients for subscription and advertising services as follows: Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 U.K. and Ireland 8,364  6,718  16,891  12,993  Other Europe 2,812  2,083  5,582  4,033  North America 13,361  6,221  27,504  16,860  Rest of the world 1,435  902  2,687  1,623  Total revenues 25,972  15,924  52,664  35,509  The Group presents disaggregated revenue by monetization type as follows: Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Performance marketing 20,766  12,292  42,537  28,693  Subscription 959  744  2,123  1,553  Advertising and other 4,247  2,888  8,004  5,263  Total revenues 25,972  15,924  52,664  35,509  During the three months ended June 30, 2023, performance marketing revenue was generated by the following categories: cost per acquisition 55%, revenue share 14% and hybrid 31%, compared to 52%, 17% and 31% during the three months ended June 30, 2022. During the six months ended June 30, 2023, performance marketing revenue was generated by the following categories: cost per acquisition 57%, revenue share 13% and hybrid 30%, compared to 61%, 13% and 26% during the six months ended June 30, 2022. The Group also tracks its revenues based on the product type from which it is derived. Revenue disaggregated by product type is as follows: Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Casino 17,541  12,010  34,613  22,452  Sports 8,394  3,781  17,588  12,824  Other 37  133  463  233  Total revenues 25,972  15,924  52,664  35,509  Contract balances The following table provides contract assets and contract liabilities from contracts with customers: As of June 30, 2023 As of December 31, 2022 Contract assets 167  575  Contract liabilities (1,784) (1,692) The contractual assets primary relate to the Group’s rights to consideration for services provided but not yet billed at the reporting date. The contract assets arose after the acquisition of RotoWire (Note 5) and mainly related to content and advertising revenue. The contract assets are transferred to receivables when the rights become unconditional and an invoice is issued. The contractual liabilities arose after the acquisition of RotoWire (Note 5), and primary relate to the advances received from customers for subscriptions purchased to RotoWire.com website, for which revenue is recognized over time. It is expected that deferred income will be recognized as revenue over the next twelve months. Below is the carrying amount of the Group’s contract liabilities and the movements during the six months ended June 30, 2023: Six Months Ended June 30, 2023 As of January 1, 2023 1,692  Amounts included in contract liabilities that was recognized as revenue during the period (3,225) Cash received in advance of performance and not recognized as revenue during the period 3,317  As of June 30, 2023 1,784

v3.23.2

OPERATING EXPENSES	6 Months Ended
	Jun. 30, 2023
Material income and expense [abstract]
OPERATING EXPENSES	OPERATING EXPENSES Sales and marketing expenses Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 People costs 5,314  4,051  10,052  7,676  Employees' bonuses related to acquisition 115  —  165  —  External marketing expenses 1,485  1,511  2,926  2,629  Amortization of intangible assets 105  1,707  282  3,311  Share options expense 92  114  184  244  External content 734  768  1,823  1,541  Other 558  303  1,009  415  Total sales and marketing expenses 8,403  8,454  16,441  15,816  Presentation of certain sales and marketing expenses for the comparative periods was adjusted to reflect changes in costs’ classification consistently with current periods. It resulted in a reclassification between people costs and external marketing expenses of $200 and $300 for the three and six months ended June 30, 2022, respectively. Technology expenses Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 People costs 1,762  1,075  3,431  2,097  Amortization of intangible assets 193  100  395  177  Share options expense 8  5  15  10  Software and subscriptions 353  142  578  244  Other 131  177  251  334  Total technology expenses 2,447  1,499  4,670  2,862  General and administrative expenses Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 People costs 3,266  1,884  5,927  4,066  Share options expense 1,153  766  1,900  1,355  Depreciation of property and equipment 63  44  120  87  Amortization of right-of-use assets 119  101  228  203  Short term leases 114  203  217  367  Legal and consultancy fees 1,156  1,097  2,336  2,121  Acquisition related costs 21  180  243  454  Secondary offering related costs 733  —  733  —  Insurance 166  170  338  351  Other 495  359  1,025  628  Total general and administrative expenses 7,286  4,804  13,067  9,632  Fair value movements on contingent consideration The fair value movement on contingent consideration is directly associated with the acquisition of BonusFinder. As of June 30, 2023, the Group entered into an agreement with the sellers of BonusFinder, which modified terms of the original share purchase agreement in relation to the final consideration payment. As per the agreement, the original earn-out period was terminated early as of June 30, 2023, and therefore no gains or losses related to the contingent consideration are expected to incur in the subsequent periods (see Note 5).

v3.23.2

FINANCE INCOME AND FINANCE EXPENSES	6 Months Ended
	Jun. 30, 2023
Disclosure Of Finance Income And Expenses [Abstract]
FINANCE INCOME AND FINANCE EXPENSES	FINANCE INCOME AND FINANCE EXPENSES Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Finance Income 606  3,491  706  4,319  Finance expense consists of the following: Foreign exchange loss 303  658  730  713  Interest expense on borrowings —  140  —  260  Interest expense on lease liabilities 44  45  87  95  Unwinding of deferred consideration 55  160  109  160  Other finance results 18  53  57  79  Total finance expenses 420  1,056  983  1,307  Net finance income (expenses) 186  2,435  (277) 3,012  Foreign exchange gains, included in finance income, and foreign exchange losses of the Group are comprised of translation gains/losses of balances of monetary assets and liabilities denominated in currencies other than each entity’s functional currency, and related to cash and cash equivalents and intercompany balances for the three and six months ended June 30, 2023 (loan, cash and cash equivalents and intercompany balances for the three and six months ended June 30, 2022).

v3.23.2

BASIC AND DILUTED INCOME PER SHARE	6 Months Ended
	Jun. 30, 2023
Earnings per share [abstract]
BASIC AND DILUTED INCOME PER SHARE	BASIC AND DILUTED INCOME PER SHARE Basic net income per share is calculated by dividing net income by the weighted average number of ordinary shares outstanding during the period (amounts are in USD thousand except shares and per share amounts). Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Net income for the period attributable to shareholders 278  56  6,873  4,542  Weighted-average number of ordinary shares, basic 37,082,794 35,443,258 36,757,214 35,176,469 Net income per share attributable to shareholders, basic 0.01  0.00 0.19  0.13  Net income for the period attributable to shareholders 278 56 6,873 4,542 Weighted-average number of ordinary shares, diluted 38,462,183  36,534,091  38,123,560  36,608,017  Net income per share attributable to shareholders, diluted 0.01 0.00 0.18 0.12 The calculation of diluted income per share has been based on the following weighted-average number of ordinary shares outstanding after adjustment for the effect of all dilutive potential ordinary shares: Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Weighted-average number of ordinary shares, basic 37,082,794 35,443,258 36,757,214 35,176,469 Effect of share options and warrants on issue 446,791  614,340  433,748  955,055  Effect of contingently issuable ordinary shares related to business combinations 932,598  476,493  932,598  476,493  Weighted-average number of ordinary shares, diluted 38,462,183  36,534,091  38,123,560  36,608,017  Share warrants and stock options to purchase 5,705,780 and 5,347,984 ordinary shares were outstanding at June 30, 2023 and 2022, respectively, that could potentially be dilutive in the future (Note 13). At June 30, 2023, 4,625,394 options (June 30, 2022: 727,137) and nil (June 30, 2022: 1,382,338) contingently issuable ordinary shares were excluded from the diluted weighted-average number of ordinary shares calculation because their effect would have been anti-dilutive. Number of weighted-average diluted shares for the three and six months ended June 30, 2022 were adjusted for 476,493 shares being contingently issuable and related to business combinations. For disclosures regarding the number of outstanding shares, see Note 11.

v3.23.2

INCOME TAX CHARGE	6 Months Ended
	Jun. 30, 2023
Major components of tax expense (income) [abstract]
INCOME TAX CHARGE	INCOME TAX CHARGE Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Current tax expense 1,067  54  1,993  516  Deferred tax (benefit) charge (Note 16) (424) 76  (250) (17) 643  130  1,743  499  The tax on the Group’s income before tax differs from the theoretical amount that would arise using the effective tax rate of the Group amounted to 70% and 70% for three months ended June 30, 2023 and 2022 respectively, and 20% and 10% for six months ended June 30, 2023 and 2022, respectively, as follows: Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Income before tax 921  186  8,616  5,041  Effective tax expense 498  (269) 1,540  366  Tax effects of: Disallowed expenses 420  205  457  482  Unrecognized deferred tax (308) 193  (298) (352) Other 33  1  44  3  643  130  1,743  499  During six months ended June 30, 2023, the Group made net income tax payments of $1,789.

v3.23.2

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2023
Related party transactions [abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS Related parties comprise the Group’s significant shareholders (beneficial owners of more than 5% of any class of the Group’s voting securities), directors and executive officers, and immediate family members of the foregoing persons. Related party transactions are approved by the Group’s Audit Committee or the Company’s board of directors in accordance with the Group’s Related Party Transactions Policy. Directors’ and key management emoluments Key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the Group, including directors. Compensation paid or payable to key management formed a part of general and administrative costs, and was comprised of the following: Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Remuneration to key management and executive directors 1,357  1,053  2,496  2,403  Non-executive directors’ fees 676  129  916  255  2,033  1,182  3,412  2,658  The emoluments paid to the directors (executive and non-executive) during the three months ended June 30, 2023 and 2022 amounted to $863 and $547, respectively. The emoluments paid to the directors (executive and non-executive) during the six months ended June 30, 2023 and 2022 amounted to $1,529 and $1,117, respectively. The following transactions were carried out with related parties: Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Expenses Remuneration paid as consultancy fees 602  443  1,019  1,005  Share-based payments 972  470  1,555  971  Salaries and wages 459  269  838  681  Other expenses —  4  —  8  2,033  1,186  3,412  2,665  As at June 30, 2023 and December 31, 2022, the balance outstanding to key management and non-executive directors was $97 and $1,399, respectively, and is included within accruals. As at June 30, 2023 and December 31, 2022 the following stock options and share warrants were held by related parties: As of June 30, 2023 As of December 31, 2022 Key management, executive directors and non-executive directors 4,707,626  4,662,930  During the six months ended June 30, 2023, the Company granted 44,666 share options to non-executive directors and 33,194 restricted share awards to non-executive directors (Note 11, 13 and 14). During the six months ended June 30, 2022, the Company granted 400,000 share options to a key executive, 77,320 share options to non-executive directors and 32,942 restricted share awards to non-executive directors (Notes 11, 13 and 14).

v3.23.2

EVENTS AFTER THE REPORTING PERIOD	6 Months Ended
	Jun. 30, 2023
Events After The Reporting Period [Abstract]
EVENTS AFTER THE REPORTING PERIOD	EVENTS AFTER THE REPORTING PERIODIn July 2023, the Group paid deferred consideration of EUR5,000 related to the acquisition of BonusFinder. See Note 5 for a complete discussion of this transaction.

v3.23.2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2023
Summary Of Significant Accounting Policies [Abstract]
BASIS OF PREPARATION	These unaudited interim condensed consolidated financial statements have been prepared in accordance with International Accounting Standard (“IAS”) 34, Interim Financial Reporting, as issued by the International Accounting Standards Board (“IASB”). They do not include all disclosures that would otherwise be required in a complete set of financial statements prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the IASB and should be read in conjunction with the fiscal year 2022 audited consolidated financial statements included in the Company’s Annual Report on Form 20-F for the year ended December 31, 2022, previously filed with the United States Securities and Exchange Commission on March 23, 2023 (“2022 audited consolidated financial statements”).
NEW AND AMENDED STANDARDS ADOPTED BY THE GROUP IN 2023	NEW AND AMENDED STANDARDS ADOPTED BY THE GROUP IN 2023 The Group has analyzed the following amendments to existing standards that are mandatory for the Group’s accounting period beginning on January 1, 2023 and determined they had limited or no impact on the Group’s financial statements: ▪Amendments to IAS 1, Presentation of Financial Statements and IFRS Practice Statement 2: Disclosure of Accounting policies ▪Amendments to IAS 8, Definition of Accounting Estimates ▪Amendments to IAS 12, Deferred Tax Related to Assets and Liabilities Arising from a Single Transaction, and International Tax Reform - Pillar Two Model Rules ▪IFRS 17, Insurance Contracts. Standards Issued but Not Yet Effective There are several standards and interpretations which have been issued but will not take effect until periods beginning after December 31, 2023. These amendments have not been early adopted for these interim condensed consolidated financial statements and are not expected to have a significant impact on disclosures or amounts reported in the Group’s consolidated financial statements in the period of initial application.
REVENUE RECOGNITION	REVENUE RECOGNITION During the six months ended June 30, 2023, the Company entered into partnership agreements under which a revenue share is paid to media partners. In certain cases, agreements include minimum revenue share payments and these are recognized over the duration of the arrangement as the obligations of the Company and its media partner are satisfied.
SEGMENT REPORTING	SEGMENT REPORTING The Group does not divide its operations into different segments and the chief operating decision maker operates and manages the Group’s entire operations as one segment, which is consistent with the Group’s internal organization and reporting system.

v3.23.2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Jun. 30, 2023
Summary Of Significant Accounting Policies [Abstract]
Summary of Geographic Analysis of Non-current Assets, Excluding Deferred Tax Assets and Deferred Compensation Cost	As at June 30, 2023 and December 31, 2022, the geographic analysis of the Group’s non-current assets, excluding deferred tax assets and deferred compensation cost, was as follows: As of June 30, As of December 31, 2023 2022 Ireland 67,627  66,069  United States 24,553  24,770  Other 168  214  92,348  91,053
Summary of Exchange Rates Used to Translate Financial Statements into USD from Euros	The following exchange rates were used to translate the financial statements of the Group into USD from EUR: Period End Average for Period Beginning of Period Low High Six Months Ended June 30, (EUR per USD) 2023 0.92  0.92  0.93  0.90  0.95  2022 0.96  0.92  0.88  0.87  0.96

v3.23.2

RISK MANAGEMENT (Tables)	6 Months Ended
	Jun. 30, 2023
Risk Management [Abstract]
Summary of Credit Risk Exposure	Credit risk arises from cash and cash equivalents and trade and other receivables. The exposure as of the reporting date is as follows: As of June 30, 2023 As of December 31, 2022 Trade and other receivables (excluding prepayments and deferred compensation cost) 12,089  11,029  Cash and cash equivalents 31,311  29,664  43,400  40,693
Summary of Aging of Trade Receivables	The aging of trade receivables that are past due but not impaired is shown below: As of June 30, 2023 As of December 31, 2022 Between one and two months 840  471  Between two and three months 456  109  More than three months 339  205  1,635  785
Summary of Credit Loss Allowance Activity	The activity in the credit loss allowance was as follows: Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Balance at the beginning of the period 1,537  666  877  142  Increase in credit losses allowance 118  71  767  597  Translation effect (97) (50) (86) (52) Balance at the end of the period 1,558  687  1,558  687
Disclosure of Maturity Profile for Financial Liabilities	The following table summarizes the maturity profile of the Group’s financial liabilities based on contractual undiscounted payments. Less than 1 year Between 1 and 2 years More than 2 years TOTAL As of June 30, 2023   Deferred consideration 24,334  —  —  24,334    Lease liability 542  490  1,222  2,254    Trade and other payables 5,000  —  —  5,000    Total 29,876  490  1,222  31,588  As of December 31, 2022 Deferred consideration 2,800  5,000  —  7,800  Contingent consideration 19,860  12,471  —  32,331  Lease liability 554  510  1,445  2,509  Trade and other payables 3,328  290  —  3,618  Total 26,542  18,271  1,445  46,258

v3.23.2

ACQUISITIONS (Tables)	6 Months Ended
	Jun. 30, 2023
Disclosure of detailed information about business combination [abstract]
Summary of Preliminary Purchase Price Allocation	The table below outlines the allocation of the purchase price for the acquired identifiable assets and liabilities of RotoWire resulting in goodwill: Purchase price consideration: Cash paid 14,700  Common shares issued, at fair value 4,600  Deferred consideration, at fair value 7,250  Total acquisition consideration 26,550  Assets acquired: Cash and cash equivalents 1,999  Accounts receivable 760  Prepaid expenses and other current assets 292  Performance marketing, domain names and related websites 2,300  Fantasy sports, domain names and related websites 8,100  Customer base 3,200  Content asset 5,400  Right of use asset 617  Other assets 7  Total assets acquired 22,675  Liabilities assumed: Accounts payable (16) Deferred income (1,120) Lease liability (617) Deferred tax (4,008) Other current liabilities (1,140) Total liabilities assumed (6,901) Total net assets 15,774  Goodwill 10,776  Total acquisition consideration 26,550  The table below outlines the allocation of the purchase price for acquired identifiable assets and liabilities for BonusFinder. Since fair values of assets and liabilities identified were equal to the acquisition consideration agreed, no goodwill was recognized in the BonusFinder acquisition as disclosed below: Purchase price consideration: Cash paid 11,168  Cash payable 4,279  Common shares issued, at fair value 2,792  Contingent consideration, at fair value 20,437  Total acquisition consideration 38,676  Assets acquired: Cash and cash equivalents 4,574  Accounts receivable and other current assets 1,284  Performance marketing, domain names and related websites 32,051  Customer base 938  Content asset 352  Software 134  Right of use asset 126  Other non-current assets 37  Total assets acquired 39,496  Liabilities assumed: Accounts payable (234) Corporate tax payable (460) Lease liability (126) Total liabilities assumed (820) Total net assets 38,676  Goodwill —  Total acquisition consideration 38,676

v3.23.2

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
	Jun. 30, 2023
Disclosure of detailed information about property, plant and equipment [abstract]
Summary of Property and Equipment	COMPUTER AND OFFICE EQUIPMENT LEASEHOLD IMPROVEMENTS TOTAL Net book amount as of January 1, 2023 598 116 714 Additions 196  8  204  Depreciation charge (109) (11) (120) Translation differences 6  1  7  As of June 30, 2023 691  114  805  Cost 1,230  230  1,460  Accumulated depreciation (539) (116) (655) Net book amount as of June 30, 2023 691  114  805  Net book amount as of January 1, 2022 433  136  569  Additions 242  —  242  Depreciation charge (76) (11) (87) Translation differences (78) (2) (80) As of June 30, 2022 521  123  644  Cost 854  213  1,067  Accumulated depreciation (333) (90) (423) Net book amount as of June 30, 2022 521  123  644
Summary of Reconciliation of Depreciation Expense	The following is the reconciliation of depreciation expense: Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Depreciation expensed to general and administrative expenses 63  44  120  87

v3.23.2

LEASES (Tables)	6 Months Ended
	Jun. 30, 2023
Presentation of leases for lessee [abstract]
Summary of Carrying Amounts of Group's Right-of-use Assets and Lease Liabilities	Below are the carrying amounts of the Group’s right-of-use assets and lease liabilities and the movements during the periods presented: Right-of-Use Assets Lease Liabilities As of January 1, 2023 1,818  2,072  Amortization of right-of-use assets (228) —  Interest expense —  87  Payments —  (286) Translation differences 25  16  As of June 30, 2023 1,615  1,889  As of January 1, 2022 1,465  1,679  Additions as part of business combinations 743  743  Amortization of right-of-use assets (203) —  Interest expense —  95  Payments —  (260) Translation differences (109) (135) As of June 30, 2022 1,896  2,122
Summary of Expense Relating to Payments Not Included in Measurement of Lease Liability	The expense and cash paid relating to payments not included in the measurement of the lease liability is as follows: Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Short-term leases (Note 18) 114  203  217  367

v3.23.2

INTANGIBLE ASSETS (Tables)	6 Months Ended
	Jun. 30, 2023
Disclosure of detailed information about intangible assets [abstract]
Summary of Intangible Assets	DOMAIN NAMES MOBILE APPS AND RELATED WEBSITES GOODWILL CUSTOMER CONTRACTS AND CUSTOMER BASES CONTENT ASSETS INTERNALLY DEVELOPED INTANGIBLES TOTAL Net book amount as of January 1, 2023 69,554  10,800  5,137  —  3,030  88,521  Additions 392  —  —  —  962  1,354  Amortization charge —  —  (282) —  (395) (677) Translation differences 672  —  39  —  19  730  Net book amount as of June 30, 2023 70,618  10,800  4,894  —  3,616  89,928  Cost 77,332  10,800  7,269  3,542  4,652  103,595  Accumulated amortization (6,714) —  (2,375) (3,542) (1,036) (13,667) Net book amount as of June 30, 2023 70,618  10,800  4,894  —  3,616  89,928  Net book amount as of January 1, 2022 23,922  —  —  —  1,497  25,419  Additions 1,052  —  —  —  996  2,048  Business combinations (Note 5) 42,599  10,776  6,314  3,562  —  63,251  Amortization charge (864) —  (550) (1,896) (177) (3,487) Translation differences (4,036) 4  (21) (11) (91) (4,155) Net book amount as of June 30, 2022 62,673  10,780  5,743  1,655  2,225  83,076  Cost 68,706  10,780  7,197  3,529  2,584  92,796  Accumulated amortization (6,033) —  (1,454) (1,874) (359) (9,720) Net book amount as of June 30, 2022 62,673  10,780  5,743  1,655  2,225  83,076
Schedule Distinguishes Finite and Indefinite Intangible Assets	The following table distinguishes finite and indefinite intangible assets, excluding goodwill, as of June 30, 2023 and December 31, 2022: As of June 30, 2023 As of December 31, 2022 Net book value of assets with finite useful lives Customer contracts 4,894  5,137  Internally developed intangibles 3,616  3,030  Total net book value of assets with finite useful lives 8,510  8,167  Net book value of assets with indefinite useful lives Domain names and related websites 70,618  69,554  Total net book value of intangible assets 79,128  77,721

v3.23.2

TRADE AND OTHER RECEIVABLES (Tables)	6 Months Ended
	Jun. 30, 2023
Trade and other receivables [abstract]
Summary of Trade and Other Receivables	As of June 30, 2023 As of December 31, 2022 Current Trade receivables, net 11,225  9,838  Accrued revenue 167  575  Deferred compensation cost 156  239  Other receivables 506  353  Deposits 190  263  Prepayments 1,005  954  13,249  12,222  As of June 30, 2023 As of December 31, 2022 Trade receivables, gross 12,783  10,715  Credit loss allowance (1,558) (877) 11,225  9,838

v3.23.2

CASH AND CASH EQUIVALENTS (Tables)	6 Months Ended
	Jun. 30, 2023
Cash and cash equivalents [abstract]
Schedule of Cash and Cash Equivalents	Cash and cash equivalents comprise the following: As of June 30, 2023 As of December 31, 2022 Cash at bank 31,311  29,664

v3.23.2

SHARE CAPITAL (Tables)	6 Months Ended
	Jun. 30, 2023
Disclosure of classes of share capital [abstract]
Summary of Issued and Fully Paid Ordinary Shares	SHARES Issued and fully paid ordinary shares As of January 1, 2023 36,470,341 Issue of ordinary shares 1,043,002 As of June 30, 2023 37,513,343 As of January 1, 2022 33,806,422 Issue of ordinary shares 2,660,877 As of June 30, 2022 36,467,299

v3.23.2

CAPITAL RESERVE (Tables)	6 Months Ended
	Jun. 30, 2023
Disclosure of classes of share capital [abstract]
Summary of Capital Reserve	Six Months Ended June 30, 2023 2022 Opening carrying amount 63,723  55,953  Share options and warrants exercised (Note 13) 13  139  Issue of ordinary shares (Note 11) 10,216  7,619  Closing carrying amount 73,952  63,711

v3.23.2

SHARE OPTION AND WARRANTS RESERVE (Tables)	6 Months Ended
	Jun. 30, 2023
Disclosure Of Share Options And Warrants Reserve [Abstract]
Summary of Changes in Share Option and Warrants Reserve	Changes in the share option and warrants reserve are as follows: OPTIONS AND WARRANTS USD thousand As of January 1, 2023 5,562,984 4,411  Share options expense — 1,487  Share options granted 154,666 124  Share options and warrants exercised (Note 12) (5,828) (13) Share options forfeited (6,042) —  As of June 30, 2023 5,705,780 6,009  As of January 1, 2022 7,021,514 2,442  Share options expense — 1,609  Share options granted 655,544 —  Share warrants exercised (2,109,744) (139) Share warrants repurchased (200,000) (992) Share options forfeited (19,330) —  Other — (20) As of June 30, 2022 5,347,984 2,900

v3.23.2

SHARE-BASED PAYMENTS (Tables)	6 Months Ended
	Jun. 30, 2023
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Summary of Awards Outstanding	The number of awards outstanding under the Plan and the Founders’ Awards as of June 30, 2023 and 2022 is as follows: NUMBER OF AWARDS WEIGHTED AVERAGE EXERCISE PRICE PER SHARE IN USD Awards outstanding as of January 1, 2023 5,562,984 8.03  Granted 154,666 9.55  Forfeited (6,042) 14.61  Exercised (5,828) 3.52  Awards outstanding as of June 30, 2023 5,705,780 8.07 Awards exercisable as of June 30, 2023 641,301 7.39  Awards outstanding as of January 1, 2022 4,911,770 7.49  Granted 655,544 10.53  Forfeited (19,330) 10.53  Repurchased (200,000) 4.00 Awards outstanding as of June 30, 2022 5,347,984 8.21 Awards exercisable as of June 30, 2022 238,008 5.23
Summary of Weighted Average Assumptions used in Black-Scholes Option Pricing Model to Determine Fair Value of Options Granted	Weighted average assumptions used in the Black-Scholes option pricing model to determine the fair value of options granted are as follows: Six Months Ended June 30, 2023 2022 Exercise price, USD 9.55  10.53  Share price, USD 9.55  10.53  Risk free interest rate 3.78  % 1.95  % Expected volatility 45  % 50  % Expected option term, years 4.41  4.54  Dividend yield 0  % 0  %
Schedule of Share-based Payment Expense	Share-based Payment Expense Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Equity classified share options expense 808  869  1,611  1,588  Restricted shares expense 445  16  488  21  Share-based payment expense 1,253  885  2,099  1,609

v3.23.2

TRADE AND OTHER PAYABLES (Tables)	6 Months Ended
	Jun. 30, 2023
Trade and other payables [abstract]
Summary of Trade and Other Payables	As of June 30, 2023 As of December 31, 2022 Non-current Accruals —  290  Current Trade payables(1) 2,784  1,235  Accruals 2,953  4,292  Indirect taxes 764  703  Other payables 395  112  6,896  6,342  (1) Trade payables balance is unsecured, interest-free and settled within 60 days from incurrence.

v3.23.2

DEFERRED TAX (Tables)	6 Months Ended
	Jun. 30, 2023
Disclosure Of Deferred Tax [Abstract]
Summary of Amounts Determined After Appropriate Offsetting	The following amounts determined after appropriate offsetting are shown in the consolidated statement of financial position: As of June 30, 2023 As of December 31, 2022 Deferred tax asset 6,220  5,832  Deferred tax liability (2,212) (2,179) Deferred tax asset, net 4,008  3,653
Summary of Change in Deferred Income Tax	The change in the deferred tax account is as follows: Six Months Ended June 30, 2023 Deferred tax, net at the beginning of the period 3,653  Credited to the consolidated statement of comprehensive income (Note 21) 250  Translation differences 105  Deferred tax, net at the end of the period 4,008
Disclosure of Deferred Taxes Calculated on Temporary Differences	Deferred taxes are calculated on temporary differences under the liability method using the principal tax rate within the relevant jurisdiction. The balance is comprised of the following: As of June 30, 2023 As of December 31, 2022 Intangible assets - deferred tax assets 5,636  5,742  Intangible assets - deferred tax liability (3,119) (3,151) Trading losses and other allowances 1,491  1,062  Net deferred tax assets 4,008  3,653

v3.23.2

REVENUE (Tables)	6 Months Ended
	Jun. 30, 2023
Revenue [abstract]
Summary of Disaggregated Revenue by Market Based on Location, Monetization Type and Product Type	The Group presents revenue as disaggregated by market based on the location of online gamblers for performance marketing and location of clients for subscription and advertising services as follows: Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 U.K. and Ireland 8,364  6,718  16,891  12,993  Other Europe 2,812  2,083  5,582  4,033  North America 13,361  6,221  27,504  16,860  Rest of the world 1,435  902  2,687  1,623  Total revenues 25,972  15,924  52,664  35,509  The Group presents disaggregated revenue by monetization type as follows: Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Performance marketing 20,766  12,292  42,537  28,693  Subscription 959  744  2,123  1,553  Advertising and other 4,247  2,888  8,004  5,263  Total revenues 25,972  15,924  52,664  35,509  The Group also tracks its revenues based on the product type from which it is derived. Revenue disaggregated by product type is as follows: Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Casino 17,541  12,010  34,613  22,452  Sports 8,394  3,781  17,588  12,824  Other 37  133  463  233  Total revenues 25,972  15,924  52,664  35,509
Explanation of significant changes in contract assets and contract liabilities	The following table provides contract assets and contract liabilities from contracts with customers: As of June 30, 2023 As of December 31, 2022 Contract assets 167  575  Contract liabilities (1,784) (1,692) Below is the carrying amount of the Group’s contract liabilities and the movements during the six months ended June 30, 2023: Six Months Ended June 30, 2023 As of January 1, 2023 1,692  Amounts included in contract liabilities that was recognized as revenue during the period (3,225) Cash received in advance of performance and not recognized as revenue during the period 3,317  As of June 30, 2023 1,784

v3.23.2

OPERATING EXPENSES (Tables)	6 Months Ended
	Jun. 30, 2023
Material income and expense [abstract]
Summary of Operating Expenses	Sales and marketing expenses Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 People costs 5,314  4,051  10,052  7,676  Employees' bonuses related to acquisition 115  —  165  —  External marketing expenses 1,485  1,511  2,926  2,629  Amortization of intangible assets 105  1,707  282  3,311  Share options expense 92  114  184  244  External content 734  768  1,823  1,541  Other 558  303  1,009  415  Total sales and marketing expenses 8,403  8,454  16,441  15,816  Presentation of certain sales and marketing expenses for the comparative periods was adjusted to reflect changes in costs’ classification consistently with current periods. It resulted in a reclassification between people costs and external marketing expenses of $200 and $300 for the three and six months ended June 30, 2022, respectively. Technology expenses Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 People costs 1,762  1,075  3,431  2,097  Amortization of intangible assets 193  100  395  177  Share options expense 8  5  15  10  Software and subscriptions 353  142  578  244  Other 131  177  251  334  Total technology expenses 2,447  1,499  4,670  2,862  General and administrative expenses Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 People costs 3,266  1,884  5,927  4,066  Share options expense 1,153  766  1,900  1,355  Depreciation of property and equipment 63  44  120  87  Amortization of right-of-use assets 119  101  228  203  Short term leases 114  203  217  367  Legal and consultancy fees 1,156  1,097  2,336  2,121  Acquisition related costs 21  180  243  454  Secondary offering related costs 733  —  733  —  Insurance 166  170  338  351  Other 495  359  1,025  628  Total general and administrative expenses 7,286  4,804  13,067  9,632

v3.23.2

FINANCE INCOME AND FINANCE EXPENSES (Tables)	6 Months Ended
	Jun. 30, 2023
Disclosure Of Finance Income And Expenses [Abstract]
Summary of Finance Income and Finance Expenses	Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Finance Income 606  3,491  706  4,319  Finance expense consists of the following: Foreign exchange loss 303  658  730  713  Interest expense on borrowings —  140  —  260  Interest expense on lease liabilities 44  45  87  95  Unwinding of deferred consideration 55  160  109  160  Other finance results 18  53  57  79  Total finance expenses 420  1,056  983  1,307  Net finance income (expenses) 186  2,435  (277) 3,012

v3.23.2

BASIC AND DILUTED INCOME PER SHARE (Tables)	6 Months Ended
	Jun. 30, 2023
Earnings per share [abstract]
Summary of Income Per Share Calculation	Basic net income per share is calculated by dividing net income by the weighted average number of ordinary shares outstanding during the period (amounts are in USD thousand except shares and per share amounts). Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Net income for the period attributable to shareholders 278  56  6,873  4,542  Weighted-average number of ordinary shares, basic 37,082,794 35,443,258 36,757,214 35,176,469 Net income per share attributable to shareholders, basic 0.01  0.00 0.19  0.13  Net income for the period attributable to shareholders 278 56 6,873 4,542 Weighted-average number of ordinary shares, diluted 38,462,183  36,534,091  38,123,560  36,608,017  Net income per share attributable to shareholders, diluted 0.01 0.00 0.18 0.12 The calculation of diluted income per share has been based on the following weighted-average number of ordinary shares outstanding after adjustment for the effect of all dilutive potential ordinary shares: Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Weighted-average number of ordinary shares, basic 37,082,794 35,443,258 36,757,214 35,176,469 Effect of share options and warrants on issue 446,791  614,340  433,748  955,055  Effect of contingently issuable ordinary shares related to business combinations 932,598  476,493  932,598  476,493  Weighted-average number of ordinary shares, diluted 38,462,183  36,534,091  38,123,560  36,608,017

v3.23.2

INCOME TAX CHARGE (Tables)	6 Months Ended
	Jun. 30, 2023
Major components of tax expense (income) [abstract]
Summary of Major Components of Income Tax Expense (Benefit)	Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Current tax expense 1,067  54  1,993  516  Deferred tax (benefit) charge (Note 16) (424) 76  (250) (17) 643  130  1,743  499
Summary of Reconciliation of Income Tax Expense (Benefit)	The tax on the Group’s income before tax differs from the theoretical amount that would arise using the effective tax rate of the Group amounted to 70% and 70% for three months ended June 30, 2023 and 2022 respectively, and 20% and 10% for six months ended June 30, 2023 and 2022, respectively, as follows: Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Income before tax 921  186  8,616  5,041  Effective tax expense 498  (269) 1,540  366  Tax effects of: Disallowed expenses 420  205  457  482  Unrecognized deferred tax (308) 193  (298) (352) Other 33  1  44  3  643  130  1,743  499

v3.23.2

RELATED PARTY TRANSACTIONS (Tables)	6 Months Ended
	Jun. 30, 2023
Related party transactions [abstract]
Summary of Compensation Paid or Payable to Key Management	Compensation paid or payable to key management formed a part of general and administrative costs, and was comprised of the following: Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Remuneration to key management and executive directors 1,357  1,053  2,496  2,403  Non-executive directors’ fees 676  129  916  255  2,033  1,182  3,412  2,658
Summary of Transactions Carried Out with Related Parties	The following transactions were carried out with related parties: Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Expenses Remuneration paid as consultancy fees 602  443  1,019  1,005  Share-based payments 972  470  1,555  971  Salaries and wages 459  269  838  681  Other expenses —  4  —  8  2,033  1,186  3,412  2,665
Summary of Warrants Held by Related Parties	As at June 30, 2023 and December 31, 2022 the following stock options and share warrants were held by related parties: As of June 30, 2023 As of December 31, 2022 Key management, executive directors and non-executive directors 4,707,626  4,662,930

v3.23.2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details) € in Thousands, $ in Thousands			1 Months Ended		3 Months Ended			6 Months Ended
	Apr. 30, 2024 EUR (€)	Jul. 07, 2023 EUR (€)	Jul. 31, 2023 USD ($)	Apr. 30, 2023 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2023 EUR (€)	Jun. 30, 2022 USD ($)	Jun. 30, 2023 USD ($) segment	Jun. 30, 2023 EUR (€) segment	Jun. 30, 2022 USD ($)	Jun. 30, 2023 EUR (€)	Jan. 31, 2023 USD ($)	Jan. 31, 2022 USD ($)	Jan. 31, 2022 EUR (€)	Jan. 01, 2022 USD ($)
Summary Of Significant Accounting Policies [Line Items]
Payment of deferred consideration								$ 2,390		$ 0
Interest paid								110		0
Issue of ordinary shares for acquisitions								9,912		7,392
Payment of contingent consideration, operating								4,621		0
Payment of contingent consideration, investing								5,557		0
Fair value movement on contingent consideration					$ 6,087	€ 5,609	$ 2,849	$ 6,939	€ 6,413	$ 2,849
Number of segment | segment								1	1
Roto Sports, Inc.
Summary Of Significant Accounting Policies [Line Items]
Purchase consideration due on first anniversary												$ 2,500			$ 2,500
Deferred consideration					5,188			$ 5,188
NDC Media
Summary Of Significant Accounting Policies [Line Items]
Purchase consideration due on first anniversary													$ 21,850	€ 19,000
Outstanding consideration obligation				$ 20,090							€ 18,000
Consideration obligation paid in cash				10,178
Issue of ordinary shares for acquisitions				$ 9,912
Contingent consideration paid in equity, as a percent				0.50
Deferred consideration					$ 18,192			$ 18,192			€ 16,773
NDC Media | Forecast
Summary Of Significant Accounting Policies [Line Items]
Consideration paid (received) | €	€ 13,000
Contingent consideration paid in equity, as a percent	0.50
NDC Media | Consideration Payment
Summary Of Significant Accounting Policies [Line Items]
Consideration paid (received)		€ 5,000	$ 5,000

v3.23.2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Summary of Geographic Analysis of Non-current Assets, Excluding Deferred Tax Assets and Deferred Compensation Cost (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Disclosure Of Geographical Areas [Line Items]
Noncurrent assets excluding deferred tax assets	$ 92,348	$ 91,053
Ireland
Disclosure Of Geographical Areas [Line Items]
Noncurrent assets excluding deferred tax assets	67,627	66,069
United States
Disclosure Of Geographical Areas [Line Items]
Noncurrent assets excluding deferred tax assets	24,553	24,770
Other
Disclosure Of Geographical Areas [Line Items]
Noncurrent assets excluding deferred tax assets	$ 168	$ 214

v3.23.2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Summary of Exchange Rates Used to Translate Financial Statements into USD from Euros (Details) - EUR per USD	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Disclosure of analysis of other comprehensive income by item [line items]
Period End	0.92	0.96
Average for Period	0.92	0.92
Beginning of Period	0.93	0.88
Low	0.90	0.87
High	0.95	0.96

v3.23.2

RISK MANAGEMENT - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Largest Customer
Disclosure Of Credit Risk Exposure [Line Items]
Percentage of revenues	18.00%	9.00%	14.00%	12.00%
Foreign Exchange Risk
Disclosure Of Credit Risk Exposure [Line Items]
Average gains on basis of movements in non functional currency to functional currency			$ 763	$ 870
Average losses on basis of movements in non functional currency to functional currency			525	234
Foreign Exchange Risk | United States of America, Dollars
Disclosure Of Credit Risk Exposure [Line Items]
Foreign exchange denominated net assets	$ 7,558	$ 9,478	7,558	9,478
Foreign Exchange Risk | United Kingdom, Pounds
Disclosure Of Credit Risk Exposure [Line Items]
Foreign exchange denominated net assets	$ 5,221	$ 1,755	5,221	1,755
Credit Risk
Disclosure Of Credit Risk Exposure [Line Items]
Impairment on trade receivables			$ 374	$ 0	$ 345

v3.23.2

RISK MANAGEMENT - Schedule of Credit Risk (Details) - Credit Risk - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Disclosure Of Credit Risk Exposure [Line Items]
Credit exposure	$ 43,400	$ 40,693
Trade and other receivables (excluding prepayments and deferred compensation cost)
Disclosure Of Credit Risk Exposure [Line Items]
Credit exposure	12,089	11,029
Cash and cash equivalents
Disclosure Of Credit Risk Exposure [Line Items]
Credit exposure	$ 31,311	$ 29,664

v3.23.2

RISK MANAGEMENT - Schedule of Aging Receivables (Details) - Credit Risk - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Disclosure Of Credit Risk Exposure [Line Items]
Trade receivables	$ 1,635	$ 785
Between one and two months
Disclosure Of Credit Risk Exposure [Line Items]
Trade receivables	840	471
Between two and three months
Disclosure Of Credit Risk Exposure [Line Items]
Trade receivables	456	109
More than three months
Disclosure Of Credit Risk Exposure [Line Items]
Trade receivables	$ 339	$ 205

v3.23.2

RISK MANAGEMENT - Credit Loss Allowance (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Reconciliation of changes in allowance account for credit losses of financial assets [abstract]
Beginning balance			$ 877
Increase in credit losses allowance	$ (118)	$ (72)	(767)	$ (597)
Ending balance	1,558		1,558
Credit Risk
Reconciliation of changes in allowance account for credit losses of financial assets [abstract]
Beginning balance	1,537	666	877	142
Increase in credit losses allowance	118	71	767	597
Translation effect	(97)	(50)	(86)	(52)
Ending balance	$ 1,558	$ 687	$ 1,558	$ 687

v3.23.2

RISK MANAGEMENT - Disclosure of Maturity Profile for Financial Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021
Disclosure Of Credit Risk Exposure [Line Items]
Lease liability	$ 1,889	$ 2,072	$ 2,122	$ 1,679
Trade and other payables	6,896	6,342
Liquidity Risk
Disclosure Of Credit Risk Exposure [Line Items]
Deferred consideration	24,334	7,800
Contingent consideration		32,331
Lease liability	2,254	2,509
Trade and other payables	5,000	3,618
Financial liabilities	31,588	46,258
Liquidity Risk | Less than 1 year
Disclosure Of Credit Risk Exposure [Line Items]
Deferred consideration	24,334	2,800
Contingent consideration		19,860
Lease liability	542	554
Trade and other payables	5,000	3,328
Financial liabilities	29,876	26,542
Liquidity Risk | Between 1 and 2 years
Disclosure Of Credit Risk Exposure [Line Items]
Deferred consideration	0	5,000
Contingent consideration		12,471
Lease liability	490	510
Trade and other payables	0	290
Financial liabilities	490	18,271
Liquidity Risk | More than 2 years
Disclosure Of Credit Risk Exposure [Line Items]
Deferred consideration	0	0
Contingent consideration		0
Lease liability	1,222	1,445
Trade and other payables	0	0
Financial liabilities	$ 1,222	$ 1,445

v3.23.2

ACQUISITIONS - Additional Information (Details) € in Thousands, $ in Thousands				1 Months Ended		3 Months Ended			6 Months Ended			12 Months Ended
	Apr. 30, 2024 EUR (€)	Jul. 07, 2023 EUR (€)	Jan. 01, 2022 USD ($) shares	Jul. 31, 2023 USD ($)	Apr. 30, 2023 USD ($)	Jun. 30, 2023 USD ($) shares	Jun. 30, 2023 EUR (€)	Jun. 30, 2022 USD ($) shares	Jun. 30, 2023 USD ($) shares	Jun. 30, 2023 EUR (€)	Jun. 30, 2022 USD ($) shares	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Jun. 30, 2023 EUR (€) shares	Jan. 31, 2023 USD ($)	Jan. 31, 2022 USD ($) shares	Jan. 31, 2022 EUR (€) shares
Disclosure of detailed information about business combination [line items]
Unregistered ordinary shares issued (in shares) | shares						1,005,929		720,558	1,005,929		720,558			1,005,929
Unwinding of deferred consideration								$ 160			$ 160
Payment of deferred consideration									$ 0		23,409
Other liability						$ 282			282			$ 226
Payment of contingent consideration, investing									5,557		0
Payment of contingent consideration, operating									4,621		0
Fair value movement on contingent consideration						6,087	€ 5,609	$ 2,849	6,939	€ 6,413	$ 2,849
Roto Sports, Inc.
Disclosure of detailed information about business combination [line items]
Percentage of voting equity interests acquired			100.00%
Cash paid			$ 14,700
Business combination, consideration transferred			13,500
Business combination, acquisition related costs			$ 1,200
Unregistered ordinary shares issued (in shares) | shares			451,264
Purchase consideration due on first anniversary			$ 2,500												$ 2,500
Purchase consideration due on second anniversary			$ 5,300
Percentage of deferred payments			50.00%
Acquisition-related costs													$ 531
Goodwill recognized			$ 10,776
Unwinding of deferred consideration						55			109
Deferred consideration						5,188			5,188
Payment of deferred consideration									2,500
Gross contractual amounts receivable for acquired receivables			1,066
Amounts expected to be uncollectible at date of acquisition			$ 306
NDC Media
Disclosure of detailed information about business combination [line items]
Percentage of voting equity interests acquired																100.00%	100.00%
Cash paid																$ 11,168	€ 10,000
Unregistered ordinary shares issued (in shares) | shares																269,294	269,294
Purchase consideration due on first anniversary																$ 21,850	€ 19,000
Purchase consideration due on second anniversary																$ 32,800	€ 28,500
Percentage of deferred payments																50.00%	50.00%
Goodwill recognized																$ 0
Deferred consideration						18,192			18,192					€ 16,773
Gross contractual amounts receivable for acquired receivables																1,610
Amounts expected to be uncollectible at date of acquisition																326
Cash payable																$ 4,279	€ 3,832
Adjustments for working capital												4,116
Other liability						$ 282			$ 282
Business combination, net of cash												$ 10,710
Consideration obligation paid in cash					$ 10,178
Actuarial assumption of volatility rates									49.60%	49.60%		36.50%
Outstanding consideration obligation					$ 20,090									€ 18,000
Contingent consideration paid in equity, as a percent					0.50
NDC Media | Consideration Payment
Disclosure of detailed information about business combination [line items]
Consideration paid (received)		€ 5,000		$ 5,000
NDC Media | Forecast
Disclosure of detailed information about business combination [line items]
Consideration paid (received) | €	€ 13,000
Contingent consideration paid in equity, as a percent	0.50
NDC Media | Minimum
Disclosure of detailed information about business combination [line items]
Actuarial assumption of financial conditions rates									98.00%	98.00%		64.00%
Discount rates									7.59%	7.59%		7.44%
Inflation rates									2.13%	2.13%		2.16%
NDC Media | Maximum
Disclosure of detailed information about business combination [line items]
Actuarial assumption of financial conditions rates									100.00%	100.00%		100.00%
Discount rates									7.67%	7.67%		7.45%
Inflation rates												2.23%

v3.23.2

ACQUISITIONS - Summary of Preliminary Purchase Price Allocation (Details) € in Thousands, $ in Thousands	Jan. 31, 2022 USD ($)	Jan. 31, 2022 EUR (€)	Jan. 01, 2022 USD ($)
Roto Sports, Inc.
Disclosure of detailed information about business combination [line items]
Cash paid			$ 14,700
Common shares issued, at fair value			4,600
Deferred consideration, at fair value			7,250
Total acquisition consideration			26,550
Cash and cash equivalents			1,999
Accounts receivable			760
Prepaid expenses and other current assets			292
Customer base			3,200
Content asset			5,400
Right of use asset			617
Other assets			7
Total assets acquired			22,675
Accounts payable			(16)
Deferred income			(1,120)
Lease liability			(617)
Deferred tax			(4,008)
Other current liabilities			(1,140)
Total liabilities assumed			(6,901)
Total net assets			15,774
Goodwill			10,776
Total acquisition consideration			26,550
Roto Sports, Inc. | Performance marketing, domain names and related websites
Disclosure of detailed information about business combination [line items]
Technology-based intangible assets recognised as of acquisition date			2,300
Roto Sports, Inc. | Fantasy sports, domain names and related websites
Disclosure of detailed information about business combination [line items]
Technology-based intangible assets recognised as of acquisition date			$ 8,100
NDC Media
Disclosure of detailed information about business combination [line items]
Cash paid	$ 11,168	€ 10,000
Cash payable	4,279	€ 3,832
Common shares issued, at fair value	2,792
Deferred consideration, at fair value	20,437
Total acquisition consideration	38,676
Cash and cash equivalents	4,574
Accounts receivable and other current assets	1,284
Customer base	938
Content asset	352
Right of use asset	126
Other non-current assets	37
Total assets acquired	39,496
Accounts payable	(234)
Lease liability	(126)
Deferred tax	(460)
Total liabilities assumed	(820)
Total net assets	38,676
Goodwill	0
Total acquisition consideration	38,676
NDC Media | Performance marketing, domain names and related websites
Disclosure of detailed information about business combination [line items]
Technology-based intangible assets recognised as of acquisition date	32,051
NDC Media | Software
Disclosure of detailed information about business combination [line items]
Technology-based intangible assets recognised as of acquisition date	$ 134

v3.23.2

PROPERTY AND EQUIPMENT - Summary of Property and Equipment (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Reconciliation of changes in property, plant and equipment [abstract]
Property and equipment at beginning of period	$ 714	$ 569
Additions	204	242
Depreciation charge	(120)	(87)
Translation differences	7	(80)
Property and equipment at end of period	805	644
COMPUTER AND OFFICE EQUIPMENT
Reconciliation of changes in property, plant and equipment [abstract]
Property and equipment at beginning of period	598	433
Additions	196	242
Depreciation charge	(109)	(76)
Translation differences	6	(78)
Property and equipment at end of period	691	521
LEASEHOLD IMPROVEMENTS
Reconciliation of changes in property, plant and equipment [abstract]
Property and equipment at beginning of period	116	136
Additions	8	0
Depreciation charge	(11)	(11)
Translation differences	1	(2)
Property and equipment at end of period	114	123
Cost
Reconciliation of changes in property, plant and equipment [abstract]
Property and equipment at end of period	1,460	1,067
Cost | COMPUTER AND OFFICE EQUIPMENT
Reconciliation of changes in property, plant and equipment [abstract]
Property and equipment at end of period	1,230	854
Cost | LEASEHOLD IMPROVEMENTS
Reconciliation of changes in property, plant and equipment [abstract]
Property and equipment at end of period	230	213
Accumulated depreciation
Reconciliation of changes in property, plant and equipment [abstract]
Property and equipment at end of period	(655)	(423)
Accumulated depreciation | COMPUTER AND OFFICE EQUIPMENT
Reconciliation of changes in property, plant and equipment [abstract]
Property and equipment at end of period	(539)	(333)
Accumulated depreciation | LEASEHOLD IMPROVEMENTS
Reconciliation of changes in property, plant and equipment [abstract]
Property and equipment at end of period	$ (116)	$ (90)

v3.23.2

PROPERTY AND EQUIPMENT - Additional Information (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Disclosure of detailed information about property, plant and equipment [abstract]
Cash paid for the acquisition of property and equipment	$ 204	$ 242
Expense of low value equipment	$ 78	$ 91

v3.23.2

PROPERTY AND EQUIPMENT - Summary of Reconciliation of Depreciation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Disclosure Of Property Plant And Equipment [Line Items]
Total depreciation expense			$ 120	$ 87
Depreciation expensed to general and administrative expenses
Disclosure Of Property Plant And Equipment [Line Items]
Total depreciation expense	$ 63	$ 44	$ 120	$ 87

v3.23.2

LEASES - Summary of Carrying Amounts of Group's Right-of-use Assets and Lease Liabilities (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Right-of-Use Assets
Right of use asset, beginning balance			$ 1,818	$ 1,465
Additions				743
Amortization of right-of-use assets			(228)	(203)
Translation differences			25	(109)
Right of use asset, ending balance	$ 1,615	$ 1,896	1,615	1,896
Lease Liabilities
Lease liability, beginning balance			2,072	1,679
Additions				743
Interest expense	44	45	87	95
Payments			(286)	(260)
Translation differences			16	(135)
Lease liability, ending balance	$ 1,889	$ 2,122	$ 1,889	$ 2,122

v3.23.2

LEASES - Summary of Expense Relating to Payments Not Included in Measurement of Lease Liability (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Presentation of leases for lessee [abstract]
Short-term leases	$ 114	$ 203	$ 217	$ 367

v3.23.2

INTANGIBLE ASSETS - Summary of Intangible Assets (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Changes in intangible assets other than goodwill [abstract]
Opening book amount	$ 88,521	$ 25,419
Additions	1,354	2,048
Business combinations		63,251
Amortization charge	(677)	(3,487)
Translation differences	730	(4,155)
Closing net book amount	89,928	83,076
Cost
Changes in intangible assets other than goodwill [abstract]
Closing net book amount	103,595	92,796
Accumulated amortization
Changes in intangible assets other than goodwill [abstract]
Closing net book amount	(13,667)	(9,720)
DOMAIN NAMES MOBILE APPS AND RELATED WEBSITES
Changes in intangible assets other than goodwill [abstract]
Opening book amount	69,554	23,922
Additions	392	1,052
Business combinations		42,599
Amortization charge	0	(864)
Translation differences	672	(4,036)
Closing net book amount	70,618	62,673
DOMAIN NAMES MOBILE APPS AND RELATED WEBSITES | Cost
Changes in intangible assets other than goodwill [abstract]
Closing net book amount	77,332	68,706
DOMAIN NAMES MOBILE APPS AND RELATED WEBSITES | Accumulated amortization
Changes in intangible assets other than goodwill [abstract]
Closing net book amount	(6,714)	(6,033)
GOODWILL
Changes in intangible assets other than goodwill [abstract]
Opening book amount	10,800	0
Business combinations		10,776
Translation differences	0	4
Closing net book amount	10,800	10,780
GOODWILL | Cost
Changes in intangible assets other than goodwill [abstract]
Closing net book amount	10,800	10,780
CUSTOMER CONTRACTS AND CUSTOMER BASES
Changes in intangible assets other than goodwill [abstract]
Opening book amount	5,137	0
Additions	0	0
Business combinations		6,314
Amortization charge	(282)	(550)
Translation differences	39	(21)
Closing net book amount	4,894	5,743
CUSTOMER CONTRACTS AND CUSTOMER BASES | Cost
Changes in intangible assets other than goodwill [abstract]
Closing net book amount	7,269	7,197
CUSTOMER CONTRACTS AND CUSTOMER BASES | Accumulated amortization
Changes in intangible assets other than goodwill [abstract]
Closing net book amount	(2,375)	(1,454)
CONTENT ASSETS
Changes in intangible assets other than goodwill [abstract]
Opening book amount	0	0
Additions	0	0
Business combinations		3,562
Amortization charge	0	(1,896)
Translation differences	0	(11)
Closing net book amount	0	1,655
CONTENT ASSETS | Cost
Changes in intangible assets other than goodwill [abstract]
Closing net book amount	3,542	3,529
CONTENT ASSETS | Accumulated amortization
Changes in intangible assets other than goodwill [abstract]
Closing net book amount	(3,542)	(1,874)
INTERNALLY DEVELOPED INTANGIBLES
Changes in intangible assets other than goodwill [abstract]
Opening book amount	3,030	1,497
Additions	962	996
Business combinations		0
Amortization charge	(395)	(177)
Translation differences	19	(91)
Closing net book amount	3,616	2,225
INTERNALLY DEVELOPED INTANGIBLES | Cost
Changes in intangible assets other than goodwill [abstract]
Closing net book amount	4,652	2,584
INTERNALLY DEVELOPED INTANGIBLES | Accumulated amortization
Changes in intangible assets other than goodwill [abstract]
Closing net book amount	$ (1,036)	$ (359)

v3.23.2

INTANGIBLE ASSETS - Additional Information (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Disclosure of intangible assets with indefinite useful life [line items]
Intangible assets	$ 8,510		$ 8,167
Purchase of intangible assets, classified as investing activities	1,354	$ 2,516
Carrying amount | Mobile Apps
Disclosure of intangible assets with indefinite useful life [line items]
Intangible assets	$ 6,714		$ 6,616

v3.23.2

INTANGIBLE ASSETS - Schedule Distinguishes Finite and Indefinite Intangible Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Intangible assets	$ 8,510	$ 8,167
Intangible assets with indefinite useful life	79,128	77,721
Domain names and related websites
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Intangible assets with indefinite useful life	70,618	69,554
Customer contracts
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Intangible assets	4,894	5,137
Internally developed intangibles
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Intangible assets	$ 3,616	$ 3,030

v3.23.2

TRADE AND OTHER RECEIVABLES - Summary of Trade and Other Receivables (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Trade and other receivables [abstract]
Trade receivables, net	$ 11,225	$ 9,838
Accrued revenue	167	575
Deferred compensation cost	156	239
Other receivables	506	353
Deposits	190	263
Prepayments	1,005	954
Trade and other current receivables	13,249	12,222
Trade receivables, gross	12,783	10,715
Credit loss allowance	(1,558)	(877)
Trade receivables, net	$ 11,225	$ 9,838

v3.23.2

TRADE AND OTHER RECEIVABLES - Additional Information (Details)	6 Months Ended
	Jun. 30, 2023
Trade and other receivables [abstract]
Trade receivables, settlement period	45 days

v3.23.2

CASH AND CASH EQUIVALENTS (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021
Cash and cash equivalents [abstract]
Cash at bank	$ 31,311	$ 29,664	$ 31,102	$ 51,047

v3.23.2

SHARE CAPITAL - Summary of Issued and Fully Paid Ordinary Shares (Details) - shares	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Issued capital [abstract]
Beginning balance (in shares)	36,470,341	33,806,422
Issue of ordinary shares (in shares)	1,043,002	2,660,877
Ending balance (in shares)	37,513,343	36,467,299

v3.23.2

SHARE CAPITAL - Additional Information (Details) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended							8 Months Ended
	Jun. 30, 2023 USD ($) shares	Jun. 30, 2022 shares	Jun. 30, 2023 USD ($) shares	Jun. 30, 2023 shares	Jun. 30, 2023 shares	Jun. 30, 2023 shares $ / shares	Jun. 30, 2022 USD ($) shares	Jun. 30, 2022 shares	Jun. 30, 2022 shares	Jun. 30, 2023 USD ($) shares $ / shares	Jun. 20, 2023 $ / shares shares	Dec. 31, 2022 shares	Nov. 30, 2022 USD ($)	Dec. 31, 2021 shares
Disclosure Of Classes Of Share Capital [Line Items]
Unregistered ordinary shares issued (in shares)	1,005,929	720,558	1,005,929	1,005,929	1,005,929	1,005,929	720,558	720,558	720,558	1,005,929
Issue of ordinary shares for acquisitions | $			$ 9,912				$ 7,392
Warrants exchanged for options (in shares)				3,879
Number of share warrants exercised (in shares)								1,907,377
Stock repurchase program, authorized amount | $													$ 10,000
Issue of ordinary shares (in shares)				1,043,002				2,660,877
Treasury stock acquired, average cost per share (in usd per share) | $ / shares						$ 9.83				$ 9.45
Treasury shares acquired | $			$ 759							$ 1,107
Number of shares issued (in shares)	37,513,343	36,467,299	37,513,343	37,513,343	37,513,343	37,513,343	36,467,299	36,467,299	36,467,299	37,513,343	4,887,500	36,470,341		33,806,422
Public offering price (in dollars per share) | $ / shares											$ 9.25
Expenses in connection with the secondary offering | $	$ 733
Restricted shares expense
Disclosure Of Classes Of Share Capital [Line Items]
Number of other equity instruments granted in share-based payment arrangement (in shares)		22,422		33,194	33,194			32,942	32,942
Treasury shares
Disclosure Of Classes Of Share Capital [Line Items]
Issue of ordinary shares (in shares)				77,683						116,391
Treasury shares acquired | $			$ 759

v3.23.2

CAPITAL RESERVE- Summary of Capital Reserve (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Disclosure Of Classes Of Share Capital [Line Items]
Beginning balance	$ 87,109	$ 79,909
Share options and warrants exercised (Note 13)	0
Issue of ordinary shares (Note 11)	10,216	7,619
Ending balance	105,742	84,952
CAPITAL RESERVE
Disclosure Of Classes Of Share Capital [Line Items]
Beginning balance	63,723	55,953
Share options and warrants exercised (Note 13)	13	139
Issue of ordinary shares (Note 11)	10,216	7,619
Ending balance	$ 73,952	$ 63,711

v3.23.2

SHARE OPTION AND WARRANTS RESERVE - Narrative (Details) $ in Thousands	1 Months Ended	6 Months Ended		12 Months Ended
	Jul. 31, 2021 shares	Jun. 30, 2023 USD ($) shares	Jun. 30, 2022 USD ($) shares	Dec. 31, 2022 shares	Dec. 31, 2021 shares
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of share options and warrants outstanding (in shares)		5,705,780	5,347,984	5,562,984	7,021,514
Granted (in shares)		154,666	655,544
Number of share warrants repurchased (in shares)			200,000
Amount of warrants repurchased | $		$ 0	$ 800
2020 Stock Incentive Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Issued (in shares)		1,649,010		1,506,214
Plan and Founders Award
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Issued (in shares)				4,056,770
Granted (in shares)	4,056,770	154,666	655,544

v3.23.2

SHARE OPTION AND WARRANTS RESERVE - Summary of Changes in Share Option and Warrants Reserve (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2023 USD ($) shares	Jun. 30, 2022 USD ($) shares
OPTIONS AND WARRANTS
Period start, outstanding (in shares) | shares	5,562,984	7,021,514
Granted (in shares) | shares	154,666	655,544
Exercised (in shares) | shares	(5,828)
Exercised (in shares) | shares		(2,109,744)
Repurchased (in shares) | shares		(200,000)
Forfeited (in shares) | shares	(6,042)	(19,330)
Period end, outstanding (in shares) | shares	5,705,780	5,347,984
USD thousand
Beginning balance	$ 4,411	$ 2,442
Share options expense	1,487	1,609
Share options granted	124	0
Share options and warrants exercised	(13)
Share warrants exercised		(139)
Share warrants repurchased		(992)
Share options forfeited	0	0
Other		(20)
Ending balance	$ 6,009	$ 2,900

v3.23.2

SHARE-BASED PAYMENTS - Additional Information (Details)	1 Months Ended	3 Months Ended	6 Months Ended
	Jul. 31, 2021 shares	Jun. 30, 2022 $ / shares	Jun. 30, 2023 $ / shares shares	Jun. 30, 2023 $ / shares shares	Jun. 30, 2023 shares $ / shares	Jun. 30, 2023 $ / shares shares	Jun. 30, 2022 $ / shares	Jun. 30, 2022 $ / shares	Jun. 30, 2022 shares $ / shares	Jun. 30, 2022 $ / shares
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Granted (in shares) | shares					154,666				655,544
Holding period	3 years
Weighted average remaining contractual life for options and warrants issued as share based payments			7 years 6 months				8 years 6 months 25 days
Minimum
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise prices for options and warrants issued as share based payment (in usd per share)						$ 3.52				$ 3.52
Maximum
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise prices for options and warrants issued as share based payment (in usd per share)						$ 14.71				14.71
2020 Stock Incentive Plan
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Maximum instruments available for grants (in shares) | shares			2,905,535	2,905,535	2,905,535	2,905,535
Annual increase, percentage			2.00%	2.00%	2.00%	2.00%
Plan and Founders Award
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Granted (in shares) | shares	4,056,770				154,666				655,544
Restricted shares expense
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of other equity instruments granted in share-based payment arrangement (in shares)		22,422		33,194	33,194			32,942	32,942
Exercise price of outstanding share options (in usd per share)			$ 10.13	$ 10.13	$ 10.13	$ 10.13
Share-based payment arrangement, award vesting period			1 year
Restricted shares expense | Minimum
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Exercise price of outstanding share options (in usd per share)		$ 7.87					$ 7.87	$ 7.87	$ 7.87	7.87
Share-based payment arrangement, award vesting period							1 year
Restricted shares expense | Maximum
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Exercise price of outstanding share options (in usd per share)		$ 9.27					$ 9.27	$ 9.27	$ 9.27	$ 9.27
Share-based payment arrangement, award vesting period							3 years

v3.23.2

SHARE-BASED PAYMENTS - Summary of Awards Outstanding (Details)	1 Months Ended	6 Months Ended
	Jul. 31, 2021 shares	Jun. 30, 2023 shares $ / shares	Jun. 30, 2022 shares $ / shares
NUMBER OF AWARDS
Granted (in shares)		154,666	655,544
Forfeited (in shares)		(6,042)	(19,330)
Exercised (in shares)		(5,828)
Plan and Founders Award
NUMBER OF AWARDS
Period start, outstanding (in shares)		5,562,984	4,911,770
Granted (in shares)	4,056,770	154,666	655,544
Forfeited (in shares)		(6,042)	(19,330)
Exercised (in shares)		(5,828)
Repurchased (in shares)			(200,000)
Period end, outstanding (in shares)		5,705,780	5,347,984
Exercisable (in shares)		641,301	238,008
WEIGHTED AVERAGE EXERCISE PRICE PER SHARE IN USD
Period start, exercise price (in usd per share) | $ / shares		$ 8.03	$ 7.49
Granted (in usd per share) | $ / shares		9.55	10.53
Forfeited (in usd per share) | $ / shares		14.61	10.53
Exercised (in usd per share) | $ / shares		3.52
Repurchased (in usd per share) | $ / shares			4.00
Period end, exercise price (in usd per share) | $ / shares		8.07	8.21
Exercisable (in usd per share) | $ / shares		$ 7.39	$ 5.23

v3.23.2

SHARE-BASED PAYMENTS - Summary of Weighted Average Assumptions used in Black-Scholes Option Pricing Model to Determine Fair Value of Options Granted (Details) - Options and Warrants	Jun. 30, 2023 $ / shares yr	Dec. 31, 2022 $ / shares yr
Exercise price, USD
Disclosure Of Significant Unobservable Inputs Used In Fair Value Measurement Of Equity [Line Items]
Significant unobservable input	9.55	10.53
Share price, USD
Disclosure Of Significant Unobservable Inputs Used In Fair Value Measurement Of Equity [Line Items]
Significant unobservable input	9.55	10.53
Risk free interest rate
Disclosure Of Significant Unobservable Inputs Used In Fair Value Measurement Of Equity [Line Items]
Significant unobservable input	0.0378	0.0195
Expected volatility
Disclosure Of Significant Unobservable Inputs Used In Fair Value Measurement Of Equity [Line Items]
Significant unobservable input	0.45	0.50
Expected option term, years
Disclosure Of Significant Unobservable Inputs Used In Fair Value Measurement Of Equity [Line Items]
Significant unobservable input | yr	4.41	4.54
Dividend yield
Disclosure Of Significant Unobservable Inputs Used In Fair Value Measurement Of Equity [Line Items]
Significant unobservable input	0	0

v3.23.2

Share-Based Payments - Schedule of Share-based Payment Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Share-based payment expense	$ 1,253	$ 885	$ 2,099	$ 1,609
Equity classified share options expense
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Share-based payment expense	808	869	1,611	1,588
Restricted shares expense
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Share-based payment expense	$ 445	$ 16	$ 488	$ 21

v3.23.2

TRADE AND OTHER PAYABLES - Summary of Trade and Other Payables (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Trade and other payables [abstract]
Accruals	$ 0	$ 290
Trade payables	2,784	1,235
Accruals	2,953	4,292
Indirect taxes	764	703
Other payables	395	112
Trade and other payables	$ 6,896	$ 6,342

v3.23.2

TRADE AND OTHER PAYABLES - Summary of Trade and Other Payables (Parenthetical) (Details)	6 Months Ended
	Jun. 30, 2023
Trade and other payables [abstract]
Trade payables, settlement period	60 days

v3.23.2

DEFERRED TAX - Summary of Amounts Determined After Appropriate Offsetting (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Disclosure Of Deferred Tax [Abstract]
Deferred tax asset	$ 6,220	$ 5,832
Deferred tax liability	(2,212)	(2,179)
Net deferred tax assets	$ 4,008	$ 3,653

v3.23.2

DEFERRED TAX - Summary of Change in Deferred Income Tax (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2023 USD ($)
Changes in deferred tax liability (asset) [abstract]
Deferred tax, net at the beginning of the period	$ 3,653
Credited to the consolidated statement of comprehensive income (Note 21)	250
Translation differences	105
Deferred tax, net at the end of the period	$ 4,008

v3.23.2

DEFERRED TAX - Disclosure of Deferred Taxes Calculated on Temporary Differences (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Disclosure Of Deferred Tax [Abstract]
Intangible assets - deferred tax assets	$ 5,636	$ 5,742
Intangible assets - deferred tax liability	(3,119)	(3,151)
Trading losses and other allowances	1,491	1,062
Net deferred tax assets	$ 4,008	$ 3,653

v3.23.2

DEFERRED TAX - Additional Information (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Disclosure Of Deferred Tax [Line Items]
Trading losses and other allowances	$ 1,491	$ 1,062
Tax effect of intangible assets	5,636	5,742
Tax effect of intangible liability	3,119	3,151
Unutilized Notional Interest Allowance
Disclosure Of Deferred Tax [Line Items]
Trading losses and other allowances unutilized	18,433
Trading losses and other allowances not recognized	6,083
Trading losses and other allowances	551
Trading Losses and Other Allowances
Disclosure Of Deferred Tax [Line Items]
Trading losses and other allowances unutilized	22,909
Trading losses and other allowances not recognized	18,994
Trading losses and other allowances	940
Management’s Performance Projections for 2022 - 2026
Disclosure Of Deferred Tax [Line Items]
Trading losses and other allowances unutilized		39,987
Trading losses and other allowances not recognized		34,129
Capital allowances	66,079	73,079
Capital allowance not recognized	$ 21,517	27,035
Ability to utilize capital allowance in recognition of deferred asset		$ 5,742

v3.23.2

REVENUE - Additional Information (Detail)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Cost Per Acquisition
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Percentage of revenues	55.00%	52.00%	57.00%	61.00%
Revenue Share
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Percentage of revenues	14.00%	17.00%	13.00%	13.00%
Hybrid
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Percentage of revenues	31.00%	31.00%	30.00%	26.00%
Top Ten Customers
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Percentage of revenues	50.00%	50.00%	49.00%	54.00%
Largest Customer
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Percentage of revenues	18.00%	9.00%	14.00%	12.00%

v3.23.2

REVENUE - Summary of Revenue as Disaggregated by Market Based on Location (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	$ 25,972	$ 15,924	$ 52,664	$ 35,509
U.K. and Ireland
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	8,364	6,718	16,891	12,993
Other Europe
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	2,812	2,083	5,582	4,033
North America
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	13,361	6,221	27,504	16,860
Rest of the world
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	$ 1,435	$ 902	$ 2,687	$ 1,623

v3.23.2

REVENUE - Summary of Revenue by Monetization Type (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	$ 25,972	$ 15,924	$ 52,664	$ 35,509
Performance marketing
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	20,766	12,292	42,537	28,693
Subscription
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	959	744	2,123	1,553
Advertising and other
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	$ 4,247	$ 2,888	$ 8,004	$ 5,263

v3.23.2

REVENUE - Summary of Revenue Disaggregated by Product Type (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	$ 25,972	$ 15,924	$ 52,664	$ 35,509
Casino
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	17,541	12,010	34,613	22,452
Sports
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	8,394	3,781	17,588	12,824
Other
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	$ 37	$ 133	$ 463	$ 233

v3.23.2

REVENUE - Contract Balances (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Revenue [abstract]
Contract assets	$ 167	$ 575
Contract liabilities	$ (1,784)	$ (1,692)

v3.23.2

REVENUE - Contract Liabilities (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2023 USD ($)
Changes in Contract Liabilities [Abstract]
As of January 1, 2023	$ 1,692
Amounts included in contract liabilities that was recognized as revenue during the period	(3,225)
Cash received in advance of performance and not recognized as revenue during the period	3,317
As of June 30, 2023	$ 1,784

v3.23.2

OPERATING EXPENSES - Summary of Operating Expenses (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total sales and marketing expenses	$ 8,403	$ 8,454	$ 16,441	$ 15,816
Total technology expenses	2,447	1,499	4,670	2,862
Total general and administrative expenses	7,286	4,804	13,067	9,632
People costs
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total sales and marketing expenses	5,314	4,051	10,052	7,676
Total technology expenses	1,762	1,075	3,431	2,097
Total general and administrative expenses	3,266	1,884	5,927	4,066
People costs | Reclassification Between People Costs and External Marketing Expenses
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total sales and marketing expenses		(200)		(300)
Employees' bonuses related to acquisition
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total sales and marketing expenses	115	0	165	0
External marketing expenses
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total sales and marketing expenses	1,485	1,511	2,926	2,629
External marketing expenses | Reclassification Between People Costs and External Marketing Expenses
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total sales and marketing expenses		200		300
Amortization of intangible assets
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total sales and marketing expenses	105	1,707	282	3,311
Total technology expenses	193	100	395	177
Share options expense
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total sales and marketing expenses	92	114	184	244
Total technology expenses	8	5	15	10
Total general and administrative expenses	1,153	766	1,900	1,355
External content
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total sales and marketing expenses	734	768	1,823	1,541
Other
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total sales and marketing expenses	558	303	1,009	415
Total technology expenses	131	177	251	334
Total general and administrative expenses	495	359	1,025	628
Depreciation of property and equipment
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total general and administrative expenses	63	44	120	87
Software and subscriptions
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total technology expenses	353	142	578	244
Amortization of right-of-use assets
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total general and administrative expenses	119	101	228	203
Short term leases
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total general and administrative expenses	114	203	217	367
Legal and consultancy fees
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total general and administrative expenses	1,156	1,097	2,336	2,121
Acquisition related costs
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total general and administrative expenses	21	180	243	454
Secondary offering related costs
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total general and administrative expenses	733	0	733	0
Insurance
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total general and administrative expenses	$ 166	$ 170	$ 338	$ 351

v3.23.2

FINANCE INCOME AND FINANCE EXPENSES - Summary of Finance Income and Finance Expenses (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Disclosure Of Finance Income And Expenses [Abstract]
Finance income	$ 606	$ 3,491	$ 706	$ 4,319
Foreign exchange loss	303	658	730	713
Interest expense on borrowings	0	140	0	260
Interest expense on lease liabilities	44	45	87	95
Unwinding of deferred consideration		160		160
Other finance results	18	53	57	79
Finance expenses	420	1,056	983	1,307
Net finance income (expenses)	$ 186	$ 2,435	$ (277)	$ 3,012

v3.23.2

BASIC AND DILUTED INCOME PER SHARE - Summary of Loss Per Share Calculation (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Earnings per share [abstract]
Net income for the period attributable to shareholders	$ 278	$ 56	$ 6,873	$ 4,542
Weighted-average number of ordinary shares, basic (in shares)	37,082,794	35,443,258	36,757,214	35,176,469
Net income per share attributable to shareholders, basic (in usd per share)	$ 0.01	$ 0.00	$ 0.19	$ 0.13
Weighted-average number of ordinary shares, diluted (in shares)	38,462,183	36,534,091	38,123,560	36,608,017
Net income per share attributable to shareholders, diluted (in usd per share)	$ 0.01	$ 0.00	$ 0.18	$ 0.12

v3.23.2

BASIC AND DILUTED INCOME PER SHARE - Weighted-Average Number of Ordinary Shares Outstanding After Adjustment (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Earnings per share [abstract]
Weighted-average number of ordinary shares, basic (in shares)	37,082,794	35,443,258	36,757,214	35,176,469
Effect of share options and warrants on issue (in shares)	446,791	614,340	433,748	955,055
Shares issued and sold (in shares)	932,598	476,493	932,598	476,493
Weighted-average number of ordinary shares, diluted (in shares)	38,462,183	36,534,091	38,123,560	36,608,017

v3.23.2

BASIC AND DILUTED INCOME PER SHARE - Additional Information (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Earnings per share [line items]
Number of share options and warrants outstanding (in shares)	5,705,780	5,347,984	5,705,780	5,347,984	5,562,984	7,021,514
Shares issued and sold (in shares)	932,598	476,493	932,598	476,493
Employee Stock Option
Earnings per share [line items]
Instruments with potential future dilutive effect not included in calculation of diluted earnings per share (in shares)			4,625,394	727,137
Contingently Issuable Shares
Earnings per share [line items]
Instruments with potential future dilutive effect not included in calculation of diluted earnings per share (in shares)			0	1,382,338

v3.23.2

INCOME TAX CHARGE - Summary of Major Components of Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Major components of tax expense (income) [abstract]
Current tax expense	$ 1,067	$ 54	$ 1,993	$ 516
Deferred tax benefit (charge)	(424)	76	(250)	(17)
Income tax expense (benefit)	$ 643	$ 130	$ 1,743	$ 499

v3.23.2

INCOME TAX CHARGE - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Major components of tax expense (income) [abstract]
Applicable tax rate	70.00%	70.00%	20.00%	10.00%
Income tax paid			$ (1,789)	$ (783)

v3.23.2

INCOME TAX CHARGE - Summary of Reconciliation of Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Major components of tax expense (income) [abstract]
Income before tax	$ 921	$ 186	$ 8,616	$ 5,041
Effective tax expense	498	(269)	1,540	366
Disallowed expenses	420	205	457	482
Unrecognized deferred tax	(308)	193	(298)	(352)
Other	33	1	44	3
Income tax expense (benefit)	$ 643	$ 130	$ 1,743	$ 499

v3.23.2

RELATED PARTY TRANSACTIONS - Summary of Compensation Paid or Payable to Key Management (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Related party transactions [abstract]
Remuneration to key management and executive directors	$ 1,357	$ 1,053	$ 2,496	$ 2,403
Non-executive directors’ fees	676	129	916	255
Key management personnel compensation	$ 2,033	$ 1,182	$ 3,412	$ 2,658

v3.23.2

RELATED PARTY TRANSACTIONS - Additional Information (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2023 USD ($) shares	Jun. 30, 2023 USD ($)	Jun. 30, 2022	Jun. 30, 2022 shares	Jun. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)
Disclosure Of Transactions Between Related Parties [Line Items]
Directors' remuneration expense | $	$ 863	$ 547			$ 1,529			$ 1,117
Restricted shares expense
Disclosure Of Transactions Between Related Parties [Line Items]
Number of other equity instruments granted in share-based payment arrangement (in shares)		22,422	33,194	33,194		32,942	32,942
Key Executive
Disclosure Of Transactions Between Related Parties [Line Items]
Balance outstanding to a related party | $	$ 97		$ 97	$ 97	$ 97				$ 1,399
Number of other equity instruments granted in share-based payment arrangement (in shares)				44,666			400,000
Non-executive Directors
Disclosure Of Transactions Between Related Parties [Line Items]
Number of other equity instruments granted in share-based payment arrangement (in shares)				33,194			77,320
Non-executive Directors | Restricted shares expense
Disclosure Of Transactions Between Related Parties [Line Items]
Number of other equity instruments granted in share-based payment arrangement (in shares)							32,942

v3.23.2

RELATED PARTY TRANSACTIONS - Summary of Transactions Carried Out With Related Parties (Details) - Related Parties - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Expenses
Remuneration paid as consultancy fees	$ 602	$ 443	$ 1,019	$ 1,005
Share-based payments	972	470	1,555	971
Salaries and wages	459	269	838	681
Other expenses	0	4	0	8
Expenses	$ 2,033	$ 1,186	$ 3,412	$ 2,665

v3.23.2

RELATED PARTY TRANSACTIONS - Summary of Warrants Held by Related Parties (Details) - shares	Jun. 30, 2023	Dec. 31, 2022
Key Management and Executive Directors
Disclosure Of Transactions Between Related Parties [Line Items]
Number of stock options and warrants held by related parties (in shares)	4,707,626	4,662,930

v3.23.2

EVENTS AFTER THE REPORTING PERIOD (Details) € in Thousands, $ in Thousands		1 Months Ended
	Jul. 07, 2023 EUR (€)	Jul. 31, 2023 USD ($)
NDC Media | Consideration Payment
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Consideration paid (received)	€ 5,000	$ 5,000

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