GAMB Gambling com Group Ltd

---

---

---

---

---

---

---

Gambling.com Group Limited (the “Company” or the "Group”) is a public limited liability company founded in 2006 and incorporated in Jersey in accordance with the provisions of the Companies (Jersey) Law 1991, as amended. The Company redomiciled from Malta to Jersey and was renamed from Gambling.com Group Plc to Gambling.com Group Limited in May 2021. Our registered address and principle executive offices is 22 Grenville Street, St. Helier, Jersey JE4 8PX.

We are a fast-growing provider of digital marketing services for the global online gambling industry. Our principal focus is on online casino, online sports betting and fantasy sports. Through our proprietary technology platform, we publish a portfolio of premier branded websites including Gambling.com, Casinos.com, RotoWire.com and Bookies.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 sector, such as 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.

We have a workforce of more than 500 employees and primarily operate from our offices in Ireland, the United States and Malta.

These unaudited interim condensed consolidated financial statements have been prepared on the same basis as the 2023 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, 2024, its results of operations for the three and six months ended June 30, 2024 and 2023, and changes in equity and its cash flows for the six months ended June 30, 2024 and 2023. The results of operations for the three and six months ended June 30, 2024 are not necessarily indicative of the results that may be expected for the year ended December 31, 2024.

The unaudited interim condensed consolidated financial statements have been prepared on a historical cost basis except for contingent consideration which is measured at fair value and included in Level 3 of the fair value hierarchy.

---

NEW AND AMENDED STANDARDS ADOPTED BY THE GROUP IN 2024

The Group has analyzed the following amendments to existing standards that are mandatory for the Group’s accounting period beginning on January 1, 2024, 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: Classification of Liabilities as Current vs Non-Current; and Non-current Liabilities with Covenants

▪Amendments to IAS16, Leases: Lease Liability in a Sale and Leaseback

▪Amendments to IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures: Supplier Finance Arrangements

Standards Issued but Not Yet Effective

There were a number of standards and interpretations which were issued but not yet effective until periods beginning after January 1, 2024. and therefore have not been adopted within these interim condensed consolidated financial statements. These amendments 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.

Effective for annual periods beginning after January 1, 2024:

▪IFRS 18 Presentation and Disclosures in Financial Statements

▪IFRS 19 Subsidiaries without Public Accountability: Disclosures

▪Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability

▪Amendments to the Classification and Measurement of Financial Instruments

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 2023 audited consolidated financial statements. Estimates and judgements used in deferred tax accounting are disclosed in Note 17.

ACQUISITION OF FREEBETS.COM AND RELATED ASSETS

On April 1, 2024, the Company’s wholly owned subsidiaries, GDC Media Limited and GDC UKGB Limited, as purchasers, and the Company, as guarantor, acquired from XL Media PLC and XL Media Publishing Limited, as sellers, Freebets.com and related assets (the “Freebets.com Assets”). Management performed an assessment of the application of IFRS 3, ‘Business Combinations’ in concluding whether the acquisition meets the definition of a business. Based on the definition of a business, the Company concluded the acquired assets did not meet the definition of a business. Thus, the acquisition was accounted as an asset acquisition. The consideration has been allocated on a fair value basis to domain names, customer contracts and content assets as disclosed in Note 7.

Amounts committed on acquisition consist of contractual obligations resulting from the purchase of such intangible assets. Some of the obligations have a predetermined value, while others include future payments of performance-based amounts. These obligations are further referred to as deferred and contingent consideration respectively. The contingent consideration is measured at fair value, which is determined on the date of purchase and subsequently, at each reporting date, by calculating the expected cash outflow. Subsequent movement in contingent consideration related to asset acquisitions are capitalized as part of the related intangible assets. Note 15 further describes the amounts committed on acquisition.

ROTOWIRE DEFERRED CONSIDERATION PAYMENT

In January 2024 and 2023, the Group made cash payments of deferred consideration related to the 2022 acquisition of 100% of the issued and outstanding equity interests of Roto Sports, Inc., the operator of

---

Rotowire.com (“RotoWire”), totaling an aggregate of $5,000 and $2,500, respectively. The payment is reflected in the cash flows partly within investing activities and partly within financing activities. The part of the payment related to original estimate of the fair value of deferred consideration of $4,450 and $2,390, respectively, 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 $550 and $110, respectively, is reported within financing cash flows.

BONUSFINDER CONTINGENT CONSIDERATION: PAYMENT AND MODIFICATION

In April 2023, the Group settled contingent consideration related to the 2022 acquisition of 100% of the issued and outstanding equity interests of NDC Media Limited, the operator of BonusFinder.com (“BonusFinder”) totaling an aggregate of $20,090, of which $10,178 was settled in cash and $9,912 was paid in unregistered ordinary shares of the Group. The payment is reflected in the cash flow statement partly within investing and partly within operating activities. The part of the payment related to the 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.

On June 30, 2023, the Company entered into an agreement with the former shareholders of BonusFinder which modified terms of the original share purchase agreement relating to the terms of the remaining earnout payment. The agreement terminated the earn-out period early effective as of June 30, 2023. The agreement also provided that fixed consideration of EUR18,000 would be paid in two installments, (i) EUR5,000 ($5,440) was paid on July 7, 2023, and (ii) EUR13,000 was paid on April 30, 2024.

During April 2024, the Group settled the final payment of EUR12,699 ($13,582) in cash to sellers of BonusFinder. The final settlement was adjusted for an outstanding open working capital balance and acquisition bonus payments to BonusFinder employees. The part of the payment related to original estimate of the fair value of deferred consideration of $5,594, 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 $7,156 is reported within operating cash flows. The part of the payment related to the increase in the consideration value on account of the interest element since the modification of $832 is reported within financing cash flows.

SEGMENT REPORTING

An operating segment is a part of the Group that conducts business activities from which it can generate revenue and incur costs, and for which independent financial information is available. Identification of segments is based on internal reporting to the chief operating decision maker (“CODM”). The CODM, who is responsible for allocating resources and assessing performance of the operating segments, has been identified as the Chief Executive Officer (“CEO”). The CEO reviews the Group consolidated reports distributed internally on a monthly basis, and includes key metrics such as new depositing customers, revenue, operating expenses, and adjusted EBITDA (defined as EBITDA adjusted to exclude the effect of non-recurring items, significant non-cash items, share-based payment expense, foreign exchange gains (losses), fair value of contingent consideration, and other items). The Group does not divide its operations into different segments, and the CODM operates and manages the Group’s entire operations as one segment, which is consistent with the Group’s internal organization and reporting system.

As of June 30, 2024 and December 31, 2023, the geographic analysis of the Group’s non-current assets, excluding deferred tax assets, was as follows:

						As of June 30,						As of December 31,
						2024						2023
Ireland						111,090						75,858
United States						27,688						24,398
Other						1,345						112
						140,123						100,368

---

FOREIGN CURRENCY TRANSLATION

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

			Period End						Average for Period						Beginning of Period						Low						High
Six Months Ended June 30,			(EUR per USD)
2024			0.93						0.93						0.91						0.91						0.94
2023			0.92						0.92						0.93						0.90						0.95

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.

(A) Market Risk

Foreign Exchange Risk

Foreign currency risk is the risk that the fair value of future cash flows of an exposure will fluctuate because of changes in foreign exchange rates. The risk arises from future commercial transactions and recognized assets and liabilities which are denominated in a currency that is not the respective group companies’ functional currencies. The currencies in which transactions and balances are primarily denominated are the Euro (“EUR”), US dollar (“USD”) and British Pound Sterling (“GBP”). 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, 2024 and 2023, 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 (liabilities) assets of $(12,104) and $7,558 and GBP-denominated net assets of $2,262 and $5,221 as of June 30, 2024 and 2023, 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 of $1,259 and $232, respectively, to the Group’s net profit (loss) for the six months ended June 30, 2024 (2023: $763 and $525). Management anticipates 10% is a reasonable extent of currency fluctuations in the foreseeable future.

Cash Flow and Fair Value Interest Rate Risk

Interest rate risk is the risk that the future cash flows of a financial instrument will fluctuate because of changes in market interest rate. The Group’s exposure to interest rate risk as of June 30, 2024 arises from non-current borrowings at variable rates. The Group regularly monitors its interest rate risk and considers it not to be significant in the context of profits generated from operations.

Credit Risk

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

			As of June 30, 2024						As of December 31, 2023
Trade and other receivables (excluding prepayments)			19,235						20,136
Cash and cash equivalents			7,523						25,429
			26,758						45,565

---

For the three and six months ended June 30, 2024, no single customer generated at least 10% of the Group’s total revenue for the period. For the three and six months ended June 30, 2023, revenues generated from the largest single customer accounted for 18% and 14%, respectively, of the Group’s total revenue for the period.

The Group has the following financial assets that are subject to the expected credit loss model: trade receivables and other financial assets carried at amortized cost. The Group applies the IFRS 9 simplified approach to measuring expected credit losses (“ECL”) 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, 2024						As of December 31, 2023
Between one and two months			2,022						264
Between two and three months			804						849
More than three months			1,007						1,212
			3,833						2,325

The Company recognized a specific provision of $466 on trade receivables as of June 30, 2024 (December 31, 2023: $681 and June 30, 2023: $374).

The activity in the credit loss allowance was as follows:

			Three Months Ended June 30,												Six Months Ended June 30,
			2024						2023						2024						2023
Balance at the beginning of the period			1,683						1,537						1,757						877
Movements in credit loss allowance			666						118						626						767
Write offs			(204)						—						(204)						—
Translation effect			(57)						(97)						(91)						(86)
Balance at the end of the period			2,088						1,558						2,088						1,558

The increase in trade and other receivables and in the credit loss allowance during the three and six months ended June 30, 2024 and June 30, 2023 was a result of the overall business growth and increase in aged trade receivables.

For the three and six months ended June 30, 2024, the Company wrote off receivables from customers with a total value of $75; the balances were not previously specifically provided.

The Group actively manages credit limits and exposures in a practical manner such that past due amounts receivable 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 believes that the Group was not exposed to significant credit risk as at 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 were immaterial.

As cash and cash equivalents are held with major financial institutions, 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, 2024 or June 30, 2023.

---

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 (Notes 16) and borrowings (Note 14). 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. Balances due in less than 1 year equal their carrying values (except for deferred consideration and contingent consideration) as the impact of discounting is insignificant.

			Less than 1 year						Between 1 and 2 years						More than 2 years						TOTAL
As of June 30, 2024
Deferred consideration			17,500						—						—						17,500
Contingent consideration			1,427						—						—						1,427
Borrowings and interest (1)			1,296						1,151						18,671						21,118
Trade and other payables			3,739						—						—						3,739
Lease liability			1,217						1,293						4,158						6,668
Total			25,179						2,444						22,829						50,452
As of December 31, 2023
Deferred consideration			19,229						—						—						19,229
Trade and other payables			7,373						—						—						7,373
Lease liability			533						522						1,018						2,073
Total			27,135						522						1,018						28,675

---

			COMPUTER AND OFFICE EQUIPMENT						LEASEHOLD IMPROVEMENTS						TOTAL
Net book amount as of January 1, 2024			802						106						908
Additions			699						215						914
Depreciation charge			(129)						(12)						(141)
Translation differences			9						(3)						6
As of June 30, 2024			1,381						306						1,687
Cost			2,124						442						2,566
Accumulated depreciation			(743)						(136)						(879)
Net book amount as of June 30, 2024			1,381						306						1,687
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

For the six months ended June 30, 2024 and 2023, cash paid for the acquisition of property and equipment was $914 and $204, respectively.

The following is the reconciliation of depreciation expense:

			Three Months Ended June 30,												Six Months Ended June 30,
			2024						2023						2024						2023
Depreciation expensed to general and administrative expenses (Note 19)			71						63						141						120

---

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, 2024			1,460						1,723
Additions			3,982						3,982
Amortization of right-of-use assets			(285)						—
Interest expense			—						89
Payments			—						(343)
Translation differences			115						110
As of June 30, 2024			5,272						5,561
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

Lease payments not recognized as a liability

The Group has elected not to recognize a lease liability for leases that are short term (those with an 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 was as follows:

---

			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, 2024			78,071						10,800						4,964						—						4,165						98,000
Additions including adjustments arising as a result of a change in estimates			33,782						—						4,274						255						1,089						39,400
Amortization charge			(38)						—						(1,065)						(127)						(589)						(1,819)
Translation differences			(2,257)						—						(38)						5						(127)						(2,417)
Net book amount as of June 30, 2024			109,558						10,800						8,135						133						4,538						133,164
Cost			116,342						10,800						11,765						3,797						6,539						149,243
Accumulated amortization			(6,784)						—						(3,630)						(3,664)						(2,001)						(16,079)
Net book amount as of June 30, 2024			109,558						10,800						8,135						133						4,538						133,164
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

Acquisition of the Freebets.com Assets

On April 1, 2024, the Group acquired the Freebets.com Assets. The acquired intangible assets are categorized between domain names and related websites, customer contracts and customer bases, and content assets (additional information regarding the acquisition of intangible assets is disclosed in Note 4 and Note 15).

Adjustment arising as a change in estimates included in additions for six months ended June 30, 2024 of $900 (see Note 15).

As of June 30, 2024 and December 31, 2023, domain names, mobile apps and related websites balance included fully amortized mobile apps with costs of $6,701 and $6,867, respectively.

For the six months ended June 30, 2024 and 2023, cash paid for intangible assets and capitalized software developments was $21,670 and $1,354, respectively.

The following table distinguishes finite and indefinite intangible assets as of June 30, 2024 and December 31, 2023:

---

						As of June 30, 2024						As of December 31, 2023
Net book value of assets with finite useful lives
Customer contracts						8,135						4,964
Content assets						133						—
Internally developed intangibles						4,538						4,165
Total net book value of assets with finite useful lives						12,806						9,129
Net book value of assets with indefinite useful lives
Domain names and related websites						109,558						78,071
Goodwill						10,800						10,800
Total net book value of intangible assets						133,164						98,000

			As of June 30, 2024						As of December 31, 2023
Current
Trade receivables, net			18,116						19,012
Prepayments			1,572						1,802
Accrued revenue			117						116
Deposits			229						157
Other receivables			773						851
			20,807						21,938

			As of June 30, 2024						As of December 31, 2023
Trade receivables, gross			20,204						20,769
Credit loss allowance			(2,088)						(1,757)
Trade receivables, net			18,116						19,012

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, 2024						As of December 31, 2023
Cash at bank			7,523						25,429

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.

---

Total authorized shares of the Company are unlimited and have no par value. The following table outlines common share activity for each period presented.

			SHARES						USD
As of January 1, 2024			37,222,549						—
Issue of restricted ordinary share awards (Note 13)			56,995						—
Issue of ordinary shares in exchange of share options exercised (Note 12)			158,247						—
Issue of ordinary shares in exchange of warrants exercised (Note 12)			33,782						—
Treasury shares acquired			(1,163,260)						—
As of June 30, 2024			36,308,313						—
As of January 1, 2023			36,431,633						—
Issue of restricted ordinary share awards (Note 13)			33,194						—
Issue of ordinary shares in exchange of share options' exercise (Note 13)			3,879						—
Issue of ordinary shares as payment of consideration for BonusFinder acquisition			1,005,929						—
Treasury shares acquired			(77,683)						—
As of June 30, 2023			37,396,952						—

During the six months ended June 30, 2024, the Company issued 33,782 shares in exchange for warrants exercised (see Note 12). 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. In May and in August 2024, the Company’s board of directors approved an increase in the program of an additional $10,000 each period. During the six months ended June 30, 2024, the Company repurchased 1,163,260 shares with an average price of $8.43 for a total consideration of $9,809. The Company has repurchased an aggregate of 1,485,378 shares with an average price of $8.70 for a total consideration of $12,916 since the commencement of the repurchase program as of June 30, 2024.

As at June 30, 2024, a balance of $246 was outstanding for share purchases consummated during the quarter then ended. That balance was settled in July 2024. Cash used to repurchase shares during the six months ended June 30, 2024 included $187 for shares purchased in December 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, the cash flow it generates from operations and borrowings 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.

---

			Six Months Ended June 30,
			2024						2023
Opening carrying amount			74,166						63,723
Share options and warrants exercised (Note 12, 13)			991						13
Issue of ordinary shares ( Note 10)			—						10,216
Issue of restricted shares (Note 11, 13)			439						—
Share options expired (Note 12, 13)			182						—
Closing carrying amount			75,778						73,952

As at June 30, 2024 and December 31, 2023, the Company had the following warrants, share options and restricted share units (“RSUs”) outstanding under the Amended and Restated 2020 Stock Incentive Plan (the “2020 Stock Incentive Plan”) and Founders Awards (as defined below) outstanding:

						June 30, 2024						December 31, 2023
Warrants						—						50,000
Share options						1,405,458						1,746,094
RSUs						593,907						—
Total grants outstanding under 2020 Stock Incentive Plan						1,999,365						1,796,094
Founders Awards granted in 2021						4,056,770						4,056,770
Total grants and awards outstanding						6,056,135						5,852,864

Changes in the share-based compensation reserve are as follows:

			OPTIONS, WARRANTS AND RESTRICTED SHARE UNITS						USD thousand
As of January 1, 2024			5,852,864						7,414
Share options expense			—						1,223
Share options granted			41,787						14
Share options exercised			(158,247)						(349)
Share warrants exercised			(50,000)						(85)
Share options forfeited			(194,593)						(257)
Share options expired			(29,583)						(182)
Restricted Share Units granted			605,370						1,134
Restricted Share Units forfeited			(11,463)						(12)
As of June 30, 2024			6,056,135						8,900
As of January 1, 2023			5,562,984						4,411
Share options expense			—						1,487
Share options granted			154,666						124
Share warrants exercised			(5,828)						(13)
Share options forfeited			(6,042)						—
As of June 30, 2023			5,705,780						6,009

---

On October 22, 2020, in an extraordinary general meeting, the Company’s shareholders approved the 2020 Stock Incentive Plan (“the Plan”). Under the current Amended and Restated 2020 Plan, which was last amended and restated on May 18, 2022, employees, officers, directors, consultants and advisors, on the grant date are eligible to purchase share warrants, and receive share options, RSUs and other stock-based awards.

Share Options and Warrants

Share options 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 board of directors of the Company.

Under the Plan, awards may be made for up to 3,649,986 shares as of June 30, 2024, which, unless otherwise determined by the Company’s board of directors, increases by 2% of the outstanding ordinary shares at the beginning of each year, of the Company’s ordinary shares. 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 Founders’ Award 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 (“holding period”) after the exercise date. As of June 30, 2024, the performance conditions were not met for any of the tranches.

The number of share options and warrants outstanding under the Plan and the Founders’ Awards as of June 30, 2024 and 2023 were as follows:

			NUMBER OF AWARDS						WEIGHTED AVERAGE EXERCISE PRICE PER SHARE IN USD
Awards outstanding as of January 1, 2024			5,852,864						8.25
Granted			41,787						8.47
Forfeited			(194,593)						13.14
Exercised			(208,247)						3.52
Expired			(29,583)						14.27
Awards outstanding as of June 30, 2024			5,462,228						8.23
Awards exercisable as of June 30, 2024			884,503						8.51
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

The weighted-average share price for share options and warrants exercised during the six months ended June 30, 2024 and 2023 was $8.27 and $9.90, respectively.

---

Determination of Fair Value of Options

The options granted during the six months ended June 30, 2024 and June 30, 2023 were valued using the Black-Scholes model with the following assumptions:

			Six Months Ended June 30,
			2024						2023
Exercise price, USD			8.47						9.55
Share price, USD			8.47						9.55
Risk free interest rate			4.35		%				3.78		%
Estimated volatility			35		%				45		%
Expected option term, years			4.00						4.41
Dividend yield			0		%				0		%

Estimated volatility is based on historical volatility of comparable companies.

As of June 30, 2024 and 2023, the weighted average remaining contractual life for options and warrants outstanding was 6.53 years and 7.50 years, respectively. The range of exercise prices for options and warrants issued as share-based payments was $3.52 to $14.71 per share as of each June 30, 2024 and 2023.

Restricted Share Units

During the six months ended June 30, 2024, the Board of Directors approved the issuance of 605,370 RSUs, of which 252,351 were issued to key management and executive directors. The RSUs vest 25% annually and become non-forfeitable over four years from the date of grant, subject to continuing employment. The fair value of the RSUs is based on the fair market value of the Company’s ordinary shares on the date of grant and is amortized over the vesting period.

A summary of the RSU activity as of and for the six months ended June 30, 2024 is as follows:

			NUMBER OF SHARES						WEIGHTED AVERAGE GRANT DATE FAIR VALUE, USD
Outstanding as of January 1, 2024			—						—
Granted			605,370						9.39
Forfeited			(11,463)						9.26
Outstanding as of June 30, 2024			593,907						9.39

Restricted shares

During the six months ended June 30, 2024 and 2023, there were 56,995 and 33,194 restricted share awards issued to non-executive directors, respectively. The shares were valued using the Finnerty model with the main input data being an underlying issued price of $8.47 and $10.13 per share, respectively, and a restricted period of one year.

---

Share-based Payment Expense

			Three Months Ended June 30,												Six Months Ended June 30,
			2024						2023						2024						2023
Share options expense			591						808						981						1,611
RSU expense			653						—						1,100						—
Restricted shares expense			476						445						476						488
Share-based payment expense			1,720						1,253						2,557						2,099

						As of June 30,
						2024						2023
Unrecognized share-based payment expense, USD
Equity classified share options (excluding Founder Awards)						1,370						2,644
Founders Awards						3,381						4,695
RSUs						4,446						—
Weighted average remaining amortization period, years
Equity classified share options (excluding Founder Awards)						1.7						2.5
Founders Awards						3.7						4.7
RSUs						2.1						n/a

Share-based Compensation Reserve

The Share-based payment expense is included within the share-based compensation reserve (see Note 12).

Wells Fargo Credit Agreement

On March 19, 2024, the Company’s wholly owned subsidiaries, GDC Media Limited, GDC America, Inc., and Roto Sports, Inc., as borrowers, and the Company, as guarantor, entered into a credit agreement (the “Wells Fargo Credit Agreement”) with Wells Fargo Bank, National Association (“Wells Fargo”), as lender. The Wells Fargo Credit Agreement provides for $25,000 term loan (the “Term Loan”) and a $25,000 revolving credit facility (the “Revolving Credit Facility” and, together with the Term Loan, the “Wells Fargo Credit Facility”). Subject to the approval of Wells Fargo, the term loan commitments or revolving commitments may be incrementally increased by up to $10,000 in the aggregate. The Wells Fargo Credit Facility matures on March 19, 2027.

The proceeds from the Wells Fargo Credit Facility, which is available in multi-currency drawdowns, are being, and will be, used for working capital, to settle deferred consideration, for permitted acquisitions, and for general corporate purposes and other permitted uses. As of June 30, 2024 the Company borrowed $18,000 out of $25,000 from the Revolving Credit Facility. Of the $18,000 borrowed, $16,000 was used to pay the initial consideration to the sellers of the Freebets.com Assets, while the remaining $2,000 was used to finance repurchases of the Company’s ordinary shares in the open market under the Company’s share repurchase program (discussed in Note 24). In May 2024, there was a cashless currency conversion of the $16,000 into EUR14,755. As of June 30, 2024, $7,000 was available under the Revolving Credit Facility. Subsequent to the reporting date, the Company borrowed an additional $2,500 from the Revolving Credit Facility. The Revolving Credit Facility is accounted for at amortized cost using the effective interest method. As of June 30, 2024, the Term Loan of $25,000 remained undrawn.

The borrowers may designate each loan under the Wells Fargo Credit Facility as a (1) “Base Rate Loan”, (2) a “Term SOFR Loan”, (3) a “Eurocurrency Rate Loan” or (4) a “Daily Simple RFR Loan.” A Base Rate Loan bears

---

interest at (i) the highest of (a) a Prime Rate, (b) Federal Funds rate plus 0.50% and (c) Adjusted Term Secured Overnight Finance Rate (“SOFR”) for one-month tenor plus 1.00%, (ii) plus an applicable margin of 2.5% per annum (the “Applicable Margin”). A Term SOFR Loan bears interest at a rate of SOFR Rate plus 0.10% plus the Applicable Margin. A Eurocurrency Rate Loan bears interest at an Adjusted Eurocurrency Rate plus the Applicable Margin. A Daily Simple RFR Loan bears interest at an Adjusted Daily Simple RFR Rate plus the Applicable Margin.

The borrowers may prepay the Term Loan, and borrow, prepay and reborrow loans under the Revolving Credit Facility, without premium or penalty, subject to customary breakage costs for certain types of loans. The principal amount of the outstanding loans under the Wells Fargo Credit Facility, together with accrued and unpaid interest, is due on the maturity date. The borrower is also obligated to pay other customary fees for a credit facility of this size and type.

The obligations under the Wells Fargo Credit Agreement are secured by substantially all of the assets of the Company and the wholly subsidiaries that are borrowers under the Wells Fargo Credit Agreement.

The Wells Fargo Credit Agreement requires the Company to comply with a maximum leverage ratio not greater than 3.00 to 1.00, a minimum revenue requirement and a minimum liquidity requirement. Additionally, the Wells Fargo Credit Agreement contains customary negative covenants, including covenants limiting the ability of the Company and its subsidiaries to, among other things, create or incur liens, incur indebtedness, pay dividends or distributions on their capital stock, effect certain mergers, make investments, sell or otherwise dispose of assets and enter into transactions with affiliates, in each case subject to customary exceptions for a credit facility of this size and type. The Company was in compliance with the debt covenants as of June 30, 2024 set forth in the Wells Fargo Credit Agreement.

			As At June 30,
			2024
As at January 1			—
Proceeds from borrowings			18,000
Issuance costs related to borrowings			(847)
Interest accrued (Note 20)			319
Amortization of issuance costs			71
Interest paid			(174)
Repayment of principal			—
Translation differences			(192)
As at June 30			17,177

As of June 30, 2024, amounts committed to acquisitions consist of contractual obligations resulting from acquisitions of intangible assets from third parties (see Note 7).

As of June 30, 2024, the fixed consideration payable related to the acquisition of the Freebets.com Assets amounted to $17.1 million, inclusive of the $10.0 million payment due October 1 2024, and net of $20 million cash settled at closing. The aggregate consideration was and is expected to be financed by the Company’s available cash, utilization of borrowings under available credit facilities and operating cash flows.

The contingent consideration related to the Freebets.com Assets is capped at a maximum of $5.0 million, subject to revenue performance of the Freebets.com Assets during the remainder of 2024. If the Freebets.com Assets generate less than 75% of a target revenue amount from April 1, 2024 to December 31, 2024, then no

---

additional amount is required to be paid to the sellers. If the Freebets.com Assets generate between 75% and 100% of such target revenue amount, then the sellers will be entitled to receive additional consideration on the one-year anniversary date, or April 1, 2025, between $0 and $5.0 million on a linear scale based on such additional revenue generated. Management’s best estimate of the contingent consideration for these assets as of June 30, 2024 amounted to $1.3 million, which was computed based on revenue expectation and utilized the following assumptions as part of the option approach methodology: (i) risk-neutral probability of achieving threshold of 70%, (ii) risk-neutral probability of achieving target revenue of 4%, (iii) revenue volatility of 27.60%, (iv) revenue market price of risk adjustment of 9.10%, and (iii) discount rate of 11.04%.

As of December 31, 2023, deferred consideration of $18,811 related to the Group’s 2022 business combinations. There was no contingent consideration payable as of December 31, 2023. Refer to Note 5 of the consolidated financial statements for the year ended December 31, 2023 filed on March 21, 2024 for a description of the contingent and deferred consideration associated with the Group’s business acquisitions of RotoWire and BonusFinder.

Sensitivity analysis on contingent consideration

Reasonably possible changes at the reporting date to one of the significant unobservable inputs, holding other inputs constant, would have the following effects on the fair value of continent consideration:

Intangible assets

Increase

Decrease

Contingent consideration

June 30, 2024

Expected cash flows (10% movement)

700

(600)

Changes in other unobservable inputs do not result in a significantly higher or lower fair value of contingent consideration.

			As of June 30, 2024						As of December 31, 2023
Current
Trade payables(i)			890						1,862
Accruals (ii)			4,332						7,656
Indirect taxes			1,436						1,180
Other payables			300						95
			6,958						10,793

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

(ii) Included in accruals is $1,500 (2023: $4,709) related to financial liabilities which is comprised of accrued media partnership costs and other unbilled operational expenses.

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. As at June 30, 2024 and December 31, 2023, deferred tax is presented on a gross basis in the consolidated statement of financial position unless there is a legally enforceable right to offset current tax assets against current tax liabilities.

---

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

			As of June 30, 2024						As of December 31, 2023
Deferred tax asset			6,694						7,134
Deferred tax liability			(2,208)						(2,008)
Deferred tax asset, net			4,486						5,126

The change in the deferred tax account was as follows:

			As of June 30, 2024
Deferred tax, net at the beginning of the period			5,126
Credited to the consolidated statement of comprehensive income (Note 22)			(450)
Translation differences			(190)
Deferred tax, net at the end of the period			4,486

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

			As of June 30, 2024						As of December 31, 2023
Intangible assets - deferred tax assets			5,273						5,797
Intangible assets - deferred tax liability			(3,151)						(3,193)
Trading losses and other allowances			2,364						2,522
Net deferred tax assets			4,486						5,126

At June 30, 2024, the Group had unutilized trading losses and other allowances of $57,902 of which $31,556 were not recognized based on management’s performance projections for 2024 - 2028 and the related ability to utilize the tax losses resulting in a recognition of a deferred tax asset of $2,364.

At June 30, 2024, the Group had unutilized capital allowances of $47,647 related to intangible assets, of which $5,460 were not recognized based on management’s performance projections for 2024 – 2030 and related ability to utilize capital allowance resulting in a recognition of a deferred tax asset of $5,273.

At June 30, 2024 and December 31, 2023, deferred tax liability amounted to $3,151 and $3,193, respectively, and related to intangible assets acquired as a part of RotoWire acquisition.

At December 31, 2023, the Group had unutilized trading losses and other allowances of $57,784, of which $29,199 were not recognized based on management’s performance projections for 2024 – 2028 and the related ability to utilize the tax losses resulting in deferred tax asset recognition of $2,522.

At December 31, 2023, the Group had unutilized capital allowances of $58,665 related to intangible assets, of which a balance of $12,289 was not recognized based on management’s performance projections for 2024 – 2030 and related ability to utilize capital allowance resulting in a recognition of a deferred tax asset of $5,797.

Revenue 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, 2024, our top ten customers accounted for 31% and 36% of our revenue, respectively, and no single customer generated at least 10% of the Group’s total revenue for the periods. 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.

---

The Group presents revenue as disaggregated by market based on the location of end user as follows:

			Three Months Ended June 30,												Six Months Ended June 30,
			2024						2023						2024						2023
North America			12,257						13,361						27,073						27,504
U.K. and Ireland			9,911						8,364						18,831						16,891
Other Europe			5,931						2,812						9,792						5,582
Rest of the world			2,442						1,435						4,060						2,687
Total revenues			30,541						25,972						59,756						52,664

The Group presents disaggregated revenue by monetization type as follows:

			Three Months Ended June 30,												Six Months Ended June 30,
			2024						2023						2024						2023
Performance marketing			24,219						20,776						47,592						42,537
Subscription and content syndication			1,946						1,712						3,905						3,575
Advertising and other			4,376						3,484						8,259						6,552
Total revenues			30,541						25,972						59,756						52,664

Presentation of revenue by monetization type for the comparative period was adjusted to consistently reflect changes in revenues classification in the current period. It resulted in a reclassification from advertising and other to subscription and content syndication of $753 and $1,452 for the three and six months ended June 30, 2023, respectively.

During the three months ended June 30, 2024, performance marketing revenue was generated by the following categories: cost per acquisition 41%, revenue share 28% and hybrid 31%, compared to 55%, 14% and 31%, respectively, during the three months ended June 30, 2023. During the six months ended June 30, 2024, performance marketing revenue was generated by the following categories: cost per acquisition 47%, revenue share 21% and hybrid 32%, compared to 57%, 13% and 30%, respectively, during the three months ended June 30, 2023.

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

			Three Months Ended June 30,												Six Months Ended June 30,
			2024						2023						2024						2023
Casino			22,073						17,541						41,883						34,613
Sports			8,180						8,394						17,317						17,588
Other			288						37						556						463
Total revenues			30,541						25,972						59,756						52,664

Contract balances

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

			As of June 30, 2024						As of December 31, 2023
Contract assets			117						116
Contract liabilities			(1,869)						(2,207)

The contract assets primary relate to the Group’s rights to consideration for services provided but not yet billed at the reporting date. The contract assets mainly relate to performance marketing revenue and subscription and content syndication revenue. The contract assets are transferred to receivables when the rights become unconditional and an invoice is issued.

---

The contract liabilities primarily relate to the advances received from customers for subscriptions purchased on the RotoWire.com website, for which revenue is recognized over time. It is expected that deferred income will be recognized as revenue over the next year.

Below is the carrying amount of the Group’s contract liabilities and the movements during the six months ended June 30, 2024:

			2024
As of January 1			2,207
Amounts included in contract liabilities that was recognized as revenue during the period			(2,239)
Cash received in advance of performance and not recognized as revenue during the period			1,901
As of June 30			1,869

Sales and marketing expenses

			Three Months Ended June 30,												Six Months Ended June 30,
			2024						2023						2024						2023
People costs			6,615						5,655						12,872						10,619
Employees' bonuses related to acquisition			—						115						—						165
External marketing expenses			1,507						1,485						3,027						2,926
External content			694						734						1,742						1,823
Amortization of intangible assets			1,057						105						1,230						282
Share-based payment expense			240						92						404						184
Other			600						558						1,050						1,009
Total sales and marketing expenses			10,713						8,744						20,325						17,008

Technology expenses

			Three Months Ended June 30,												Six Months Ended June 30,
			2024						2023						2024						2023
People costs			2,269						1,779						4,724						3,465
Amortization of intangible assets			307						193						589						395
Software and subscriptions			336						353						611						578
Share-based payment expense			16						8						65						15
Other			166						131						320						251
Total technology expenses			3,094						2,464						6,309						4,704

---

General and administrative expenses

			Three Months Ended June 30,												Six Months Ended June 30,
			2024						2023						2024						2023
People costs			3,110						2,908						6,100						5,326
Share-based payment and related expenses			1,464						1,153						2,088						1,900
Legal and consultancy fees			931						1,156						1,729						2,336
Secondary offering related costs (Note 10)			—						733						—						733
Acquisition related costs			(450)						21						357						243
Insurance			96						166						205						338
Short-term leases			126						114						280						217
Amortization of right-of-use-assets			186						119						285						228
Depreciation of property and equipment			71						63						141						120
Other			703						495						1,356						1,025
Total general and administrative expenses			6,237						6,928						12,541						12,466

Presentation of people costs across operating expenses for comparative periods was adjusted to reflect changes in costs’ classification. It resulted in a reclassification from general and administrative expenses of $341 and $567 to sales and marketing expenses and $17 and $34 to technology expenses for the three and six months ended June 30, 2023, respectively.

During the three months ended June 30, 2024, accounting treatment related to the acquisition of the Freebets.com Assets was finalized which resulted in capitalization of $450 acquisition related costs incurred during the three months ended March 31, 2024.

Fair value movements on contingent consideration

The fair value movement on contingent consideration for three and six months ended June 30, 2023 is directly associated with the acquisition of BonusFinder.

			Three Months Ended June 30,												Six Months Ended June 30,
			2024						2023						2024						2023
Foreign exchange gain			200						546						1,070						627
Interest income			30						60						104						79
Total finance income			230						606						1,174						706
Finance expense consists of the following:
Foreign exchange loss			2						303						153						730
Unwinding of deferred consideration			426						55						679						109
Interest expense on lease liabilities			55						44						89						87
Interest expense on borrowings			390						—						390						—
Other finance results			24						18						40						57
Total finance expenses			897						420						1,351						983
Net finance (expense) income			(667)						186						(177)						(277)

Foreign exchange gain and loss of the Group are comprised of translation gains of balances of monetary assets

and liabilities denominated in currencies other than each entity’s functional currency, and related to loan, cash

and cash equivalents and intercompany balances.

The unwinding of deferred consideration is mainly associated with the unwinding of the discount applied to the valuation of deferred consideration for the acquisition of BonusFinder and the Freebets.com Assets during the

---

three and six months ended June 30, 2024. The unwinding of deferred consideration is directly associated with the unwinding of the discount applied to the valuation of deferred consideration for the acquisition of RotoWire and BonusFinder during the three and six months ended June 30, 2023.

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,
			2024						2023						2024						2023
Net income for the period attributable to shareholders			6,930						278						14,229						6,873
Weighted-average number of ordinary shares, basic			36,724,946						37,082,794						36,906,748						36,757,214
Net income per share attributable to shareholders, basic			0.19						0.01						0.39						0.19
Net income for the period attributable to shareholders			6,930						278						14,229						6,873
Weighted-average number of ordinary shares, diluted			36,990,785						38,462,183						37,212,252						38,123,560
Net income per share attributable to shareholders, diluted			0.19						0.01						0.38						0.18

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,
			2024						2023						2024						2023
Weighted-average number of ordinary shares, basic			36,724,946						37,082,794						36,906,748						36,757,214
Effect of share options and warrants			265,839						446,791						305,504						433,748
Effect of contingently issuable ordinary shares related to business combinations			—						932,598						—						932,598
Weighted-average number of ordinary shares, diluted			36,990,785						38,462,183						37,212,252						38,123,560

Options and warrants to purchase 5,462,228 and 5,705,780 ordinary shares were outstanding at June 30, 2024 and 2023, respectively, that could potentially be dilutive in the future (see Note 13).

For the three months ended June 30, 2024, (i) 4,898,088 (June 30, 2023: 4,625,394) options and (ii) 593,907 (June 30, 2023: nil) Restricted Stock Units were each excluded from the diluted weighted-average number of ordinary shares calculation because their effect would have been anti-dilutive.

For the six months ended June 30, 2024, (i) 4,856,301 (June 30, 2023: 4,625,394) options and (ii) 593,907 (June 30, 2023: nil) Restricted Stock Units were each excluded from the diluted weighted-average number of ordinary shares calculation because their effect would have been anti-dilutive. At June 30, 2024, there were no contingently issuable ordinary shares that were excluded from the diluted weighted-average number of ordinary shares calculation (June 30, 2023: nil).

---

			Three Months Ended June 30,												Six Months Ended June 30,
			2024						2023						2024						2023
Current tax expense			533						1,067						1,355						1,993
Deferred tax charge (Note 17)			190						(424)						450						(250)
			723						643						1,805						1,743

The expected weighted average tax rate of the Group amounted to 9% and 70% for the three months ended June 30, 2024 and 2023, respectively, and 11% and 20% for six months ended June 30, 2024, respectively.

			Three Months Ended June 30,												Six Months Ended June 30,
			2024						2023						2024						2023
Income before tax			7,653						921						16,034						8,616
Expected tax expense			995						498						1,817						1,540
Tax effects of:
Disallowed expenses			(157)						420						156						457
Unrecognized deferred tax			(115)						(308)						(110)						(298)
Change in estimates related to prior periods			34						—						65						—
Tax incentives			(54)						—						(108)						—
Other			20						33						(15)						44
			723						643						1,805						1,743

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. No other related parties with joint control or significant influence were identified. Related party transactions are approved by the Group’s Audit Committee or 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,
			2024						2023						2024						2023
Remuneration to key management and executive directors			1,466						1,357						2,816						2,496
Non-executive directors’ fees			620						676						764						916
			2,086						2,033						3,580						3,412

The emoluments paid to the directors (executive and non-executive) during the three months ended June 30, 2024 and 2023 amounted to $1,462 and $863, respectively. The emoluments paid to the directors (executive and non-executive) during the six months ended June 30, 2024 and 2023 amounted to $2,108 and $1,529, respectively.

---

The following transactions were incurred with related parties:

			Three Months Ended June 30,												Six Months Ended June 30,
			2024						2023						2024						2023
Expenses
Remuneration expense			858						1,061						1,855						1,857
Share-based payments			1,228						972						1,725						1,555
			2,086						2,033						3,580						3,412

As at June 30, 2024 and December 31, 2023, the balance outstanding to key management and non-executive directors was $679 and $1,640, respectively, and were included within accruals as the amounts are expected to be paid in less than one year.

As at June 30, 2024 and December 31, 2023, the following share options, RSUs and restricted shares were held by related parties:

			As of June 30, 2024						As of December 31, 2023
Share options held by key management, executive directors and non-executive directors			4,749,413						4,707,626
RSUs held by key management and executive directors			222,113						—
Restricted shares held by non-executive directors			56,995						33,194

During the six months ended June 30, 2024, the Company granted 222,113 RSUs to key management and executive directors (see Note 13). There were no similar grants during the six months ended June 30, 2023.

Wells Fargo Credit Facility

Subsequent to period end, the Company borrowed an additional $2,500 under the Revolving Credit Facility from the Wells Fargo Credit Facility.

Share Repurchase Program

Subsequent to period end, the Company repurchased 798,061 shares for an average price of $8.87 under the share repurchase program.

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

---

v3.24.2.u1

Cover	6 Months Ended
	Jun. 30, 2024
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, 2024

v3.24.2.u1

Interim Condensed Consolidated Statements of Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Statement of comprehensive income [abstract]
Revenue	$ 30,541	$ 25,972	$ 59,756	$ 52,664
Cost of sales	(1,436)	(896)	(3,669)	(1,887)
Gross profit	29,105	25,076	56,087	50,777
Sales and marketing expenses	(10,713)	(8,744)	(20,325)	(17,008)
Technology expenses	(3,094)	(2,464)	(6,309)	(4,704)
General and administrative expenses	(6,237)	(6,928)	(12,541)	(12,466)
Movements in credit losses allowance and write-offs	(741)	(118)	(701)	(767)
Fair value movement on contingent consideration	0	(6,087)	0	(6,939)
Operating profit	8,320	735	16,211	8,893
Finance income	230	606	1,174	706
Finance expenses	(897)	(420)	(1,351)	(983)
Income before tax	7,653	921	16,034	8,616
Income tax charge	(723)	(643)	(1,805)	(1,743)
Net income for the period attributable to the shareholders	6,930	278	14,229	6,873
Other comprehensive (loss) income
Exchange differences on translating foreign currencies	(921)	(676)	(3,515)	692
Total comprehensive income (loss) for the period attributable to the shareholders	$ 6,009	$ (398)	$ 10,714	$ 7,565
Net income per share attributable to shareholders, basic (in usd per share)	$ 0.19	$ 0.01	$ 0.39	$ 0.19
Net income per share attributable to shareholders, diluted (in usd per share)	$ 0.19	$ 0.01	$ 0.38	$ 0.18

v3.24.2.u1

Interim Condensed Consolidated Statements of Financial Position - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Non-current assets
Property and equipment	$ 1,687	$ 908
Right-of-use assets	5,272	1,460
Intangible assets	133,164	98,000
Deferred tax asset	6,694	7,134
Total non-current assets	146,817	107,502
Current assets
Trade and other receivables	20,807	21,938
Cash and cash equivalents	7,523	25,429
Total current assets	28,330	47,367
Total assets	175,147	154,869
Equity
Share capital	0	0
Capital reserve	75,778	74,166
Treasury shares	(12,916)	(3,107)
Share-based compensation reserve	8,900	7,414
Foreign exchange translation deficit	(7,722)	(4,207)
Retained earnings	58,887	44,658
Total equity	122,927	118,924
Non-current liabilities
Lease liability	4,344	1,190
Deferred tax liability	2,208	2,008
Borrowings and interest (1)	17,032	0
Total non-current liabilities	23,584	3,198
Current liabilities
Trade and other payables	6,958	10,793
Deferred income	1,869	2,207
Deferred consideration	17,092
Contingent consideration	1,317	0
Borrowings and accrued interest	145	0
Other liability	0	308
Lease liability	1,217	533
Income tax payable	38	95
Total current liabilities	28,636	32,747
Total liabilities	52,220	35,945
Total equity and liabilities	$ 175,147	$ 154,869

v3.24.2.u1

Interim Condensed Consolidated Statements of Changes In Equity (Unaudited) - USD ($) $ in Thousands	Total	SHARE CAPITAL	CAPITAL RESERVE	TREASURY SHARES	SHARE-BASED COMPENSATION RESERVE	FOREIGN EXCHANGE TRANSLATION DEFICIT	RETAINED EARNINGS
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-based payment expense	1,611				1,611
Exercise of options	0		13		(13)
Share options expired			0
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
Beginning balance at Dec. 31, 2023	118,924	0	74,166	(3,107)	7,414	(4,207)	44,658
Issue of ordinary shares, net of issuance costs	439		439
Treasury shares acquired	(9,809)			(9,809)
Share-based payment expense	2,102				2,102
Exercise of options	557		906		(349)
Exercise of warrants	0		85		(85)
Share options expired	0		182		(182)
Increase (decrease) through transactions with owners, equity	(6,711)	0	1,612	(9,809)	1,486	0	0
Net income	14,229						14,229
Exchange differences on translating foreign currencies	(3,515)					(3,515)
Ending balance at Jun. 30, 2024	$ 122,927	$ 0	$ 75,778	$ (12,916)	$ 8,900	$ (7,722)	$ 58,887

v3.24.2.u1

Interim Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Cash flow from operating activities
Income before tax	$ 16,034	$ 8,616
Finance expense, net	177	277
Adjustments for non-cash items:
Depreciation and amortization	2,245	1,025
Movements in credit loss allowance and write-offs	701	767
Fair value movement on contingent consideration	0	6,939
Share-based payment expense	2,557	2,099
Income tax paid	(1,440)	(1,789)
Payment of deferred consideration	(7,156)	0
Payment of contingent consideration	0	(4,621)
Cash flows from operating activities before changes in working capital	13,118	13,313
Changes in working capital
Trade and other receivables	36	(1,892)
Trade and other payables	(4,155)	186
Inventories	0	62
Cash flows generated by operating activities	8,999	11,669
Cash flows from investing activities
Acquisition of property and equipment	(914)	(204)
Acquisition of intangible assets	(20,605)	(392)
Capitalization of internally developed intangibles	(1,065)	(962)
Interest received from bank deposits	104	0
Payment of deferred consideration	(10,044)	(2,390)
Payment of contingent consideration	0	(5,557)
Cash flows used in investing activities	(32,524)	(9,505)
Cash flows from financing activities
Exercise of options	557	0
Treasury shares acquired	(9,750)	(759)
Proceeds from borrowings	18,000	0
Transaction costs related to borrowings	(847)	0
Interest payment attributable to third party borrowings	(174)	0
Interest payment attributable to deferred consideration settled	(1,382)	(110)
Principal paid on lease liability	(254)	(199)
Interest paid on lease liability	(89)	(87)
Cash flows generated by (used in) financing activities	6,061	(1,155)
Net movement in cash and cash equivalents	(17,464)	1,009
Cash and cash equivalents at the beginning of the period	25,429	29,664
Net foreign exchange differences on cash and cash equivalents	(442)	638
Cash and cash equivalents at the end of the period	7,523	31,311
Supplemental non-cash
Right-of-use assets	3,982	0
Issue of ordinary shares for acquisitions	$ 0	$ 9,912

v3.24.2.u1

GENERAL COMPANY INFORMATION	6 Months Ended
	Jun. 30, 2024
Disclosure Of General Company Information [Abstract]
GENERAL COMPANY INFORMATION	GENERAL COMPANY INFORMATION Gambling.com Group Limited (the “Company” or the "Group”) is a public limited liability company founded in 2006 and incorporated in Jersey in accordance with the provisions of the Companies (Jersey) Law 1991, as amended. The Company redomiciled from Malta to Jersey and was renamed from Gambling.com Group Plc to Gambling.com Group Limited in May 2021. Our registered address and principle executive offices is 22 Grenville Street, St. Helier, Jersey JE4 8PX. We are a fast-growing provider of digital marketing services for the global online gambling industry. Our principal focus is on online casino, online sports betting and fantasy sports. Through our proprietary technology platform, we publish a portfolio of premier branded websites including Gambling.com, Casinos.com, RotoWire.com and Bookies.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 sector, such as 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. We have a workforce of more than 500 employees and primarily operate from our offices in Ireland, the United States and Malta.

v3.24.2.u1

BASIS OF PREPARATION AND PRESENTATION	6 Months Ended
	Jun. 30, 2024
Basis of Preparation of Financial Statements
BASIS OF PREPARATION AND PRESENTATION	BASIS OF PREPARATION AND PRESENTATION 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 2023 audited consolidated financial statements included in the Company’s Annual Report on Form 20-F for the year ended December 31, 2023, previously filed with the United States Securities and Exchange Commission on March 21, 2024 (“2023 audited consolidated financial statements”).

v3.24.2.u1

SUMMARY OF MATERIAL ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2024
Summary Of Significant Accounting Policies [Abstract]
SUMMARY OF MATERIAL ACCOUNTING POLICIES	SUMMARY OF MATERIAL ACCOUNTING POLICIES These unaudited interim condensed consolidated financial statements have been prepared on the same basis as the 2023 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, 2024, its results of operations for the three and six months ended June 30, 2024 and 2023, and changes in equity and its cash flows for the six months ended June 30, 2024 and 2023. The results of operations for the three and six months ended June 30, 2024 are not necessarily indicative of the results that may be expected for the year ended December 31, 2024. The unaudited interim condensed consolidated financial statements have been prepared on a historical cost basis except for contingent consideration which is measured at fair value and included in Level 3 of the fair value hierarchy. NEW AND AMENDED STANDARDS ADOPTED BY THE GROUP IN 2024 The Group has analyzed the following amendments to existing standards that are mandatory for the Group’s accounting period beginning on January 1, 2024, 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: Classification of Liabilities as Current vs Non-Current; and Non-current Liabilities with Covenants ▪Amendments to IAS16, Leases: Lease Liability in a Sale and Leaseback ▪Amendments to IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures: Supplier Finance Arrangements Standards Issued but Not Yet Effective There were a number of standards and interpretations which were issued but not yet effective until periods beginning after January 1, 2024. and therefore have not been adopted within these interim condensed consolidated financial statements. These amendments 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. Effective for annual periods beginning after January 1, 2024: ▪IFRS 18 Presentation and Disclosures in Financial Statements ▪IFRS 19 Subsidiaries without Public Accountability: Disclosures ▪Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability ▪Amendments to the Classification and Measurement of Financial Instruments 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 2023 audited consolidated financial statements. Estimates and judgements used in deferred tax accounting are disclosed in Note 17. ACQUISITION OF FREEBETS.COM AND RELATED ASSETS On April 1, 2024, the Company’s wholly owned subsidiaries, GDC Media Limited and GDC UKGB Limited, as purchasers, and the Company, as guarantor, acquired from XL Media PLC and XL Media Publishing Limited, as sellers, Freebets.com and related assets (the “Freebets.com Assets”). Management performed an assessment of the application of IFRS 3, ‘Business Combinations’ in concluding whether the acquisition meets the definition of a business. Based on the definition of a business, the Company concluded the acquired assets did not meet the definition of a business. Thus, the acquisition was accounted as an asset acquisition. The consideration has been allocated on a fair value basis to domain names, customer contracts and content assets as disclosed in Note 7. Amounts committed on acquisition consist of contractual obligations resulting from the purchase of such intangible assets. Some of the obligations have a predetermined value, while others include future payments of performance-based amounts. These obligations are further referred to as deferred and contingent consideration respectively. The contingent consideration is measured at fair value, which is determined on the date of purchase and subsequently, at each reporting date, by calculating the expected cash outflow. Subsequent movement in contingent consideration related to asset acquisitions are capitalized as part of the related intangible assets. Note 15 further describes the amounts committed on acquisition. ROTOWIRE DEFERRED CONSIDERATION PAYMENT In January 2024 and 2023, the Group made cash payments of deferred consideration related to the 2022 acquisition of 100% of the issued and outstanding equity interests of Roto Sports, Inc., the operator of Rotowire.com (“RotoWire”), totaling an aggregate of $5,000 and $2,500, respectively. The payment is reflected in the cash flows partly within investing activities and partly within financing activities. The part of the payment related to original estimate of the fair value of deferred consideration of $4,450 and $2,390, respectively, 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 $550 and $110, respectively, is reported within financing cash flows. BONUSFINDER CONTINGENT CONSIDERATION: PAYMENT AND MODIFICATION In April 2023, the Group settled contingent consideration related to the 2022 acquisition of 100% of the issued and outstanding equity interests of NDC Media Limited, the operator of BonusFinder.com (“BonusFinder”) totaling an aggregate of $20,090, of which $10,178 was settled in cash and $9,912 was paid in unregistered ordinary shares of the Group. The payment is reflected in the cash flow statement partly within investing and partly within operating activities. The part of the payment related to the 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. On June 30, 2023, the Company entered into an agreement with the former shareholders of BonusFinder which modified terms of the original share purchase agreement relating to the terms of the remaining earnout payment. The agreement terminated the earn-out period early effective as of June 30, 2023. The agreement also provided that fixed consideration of EUR18,000 would be paid in two installments, (i) EUR5,000 ($5,440) was paid on July 7, 2023, and (ii) EUR13,000 was paid on April 30, 2024. During April 2024, the Group settled the final payment of EUR12,699 ($13,582) in cash to sellers of BonusFinder. The final settlement was adjusted for an outstanding open working capital balance and acquisition bonus payments to BonusFinder employees. The part of the payment related to original estimate of the fair value of deferred consideration of $5,594, 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 $7,156 is reported within operating cash flows. The part of the payment related to the increase in the consideration value on account of the interest element since the modification of $832 is reported within financing cash flows. SEGMENT REPORTING An operating segment is a part of the Group that conducts business activities from which it can generate revenue and incur costs, and for which independent financial information is available. Identification of segments is based on internal reporting to the chief operating decision maker (“CODM”). The CODM, who is responsible for allocating resources and assessing performance of the operating segments, has been identified as the Chief Executive Officer (“CEO”). The CEO reviews the Group consolidated reports distributed internally on a monthly basis, and includes key metrics such as new depositing customers, revenue, operating expenses, and adjusted EBITDA (defined as EBITDA adjusted to exclude the effect of non-recurring items, significant non-cash items, share-based payment expense, foreign exchange gains (losses), fair value of contingent consideration, and other items). The Group does not divide its operations into different segments, and the CODM operates and manages the Group’s entire operations as one segment, which is consistent with the Group’s internal organization and reporting system. As of June 30, 2024 and December 31, 2023, the geographic analysis of the Group’s non-current assets, excluding deferred tax assets, was as follows: As of June 30, As of December 31, 2024 2023 Ireland 111,090  75,858  United States 27,688  24,398  Other 1,345  112  140,123  100,368  FOREIGN CURRENCY TRANSLATION The following exchange rates were used to translate the financial statements of the Group from EUR into USD: Period End Average for Period Beginning of Period Low High Six Months Ended June 30, (EUR per USD) 2024 0.93  0.93  0.91  0.91  0.94  2023 0.92  0.92  0.93  0.90  0.95

v3.24.2.u1

RISK MANAGEMENT	6 Months Ended
	Jun. 30, 2024
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. (A) Market Risk Foreign Exchange Risk Foreign currency risk is the risk that the fair value of future cash flows of an exposure will fluctuate because of changes in foreign exchange rates. The risk arises from future commercial transactions and recognized assets and liabilities which are denominated in a currency that is not the respective group companies’ functional currencies. The currencies in which transactions and balances are primarily denominated are the Euro (“EUR”), US dollar (“USD”) and British Pound Sterling (“GBP”). 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, 2024 and 2023, 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 (liabilities) assets of $(12,104) and $7,558 and GBP-denominated net assets of $2,262 and $5,221 as of June 30, 2024 and 2023, 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 of $1,259 and $232, respectively, to the Group’s net profit (loss) for the six months ended June 30, 2024 (2023: $763 and $525). Management anticipates 10% is a reasonable extent of currency fluctuations in the foreseeable future. Cash Flow and Fair Value Interest Rate Risk Interest rate risk is the risk that the future cash flows of a financial instrument will fluctuate because of changes in market interest rate. The Group’s exposure to interest rate risk as of June 30, 2024 arises from non-current borrowings at variable rates. The Group regularly monitors its interest rate risk and considers it not to be significant in the context of profits generated from operations. Credit Risk Credit risk arises from cash and cash equivalents and trade and other receivables. The exposure as of the reporting date was as follows: As of June 30, 2024 As of December 31, 2023 Trade and other receivables (excluding prepayments) 19,235  20,136  Cash and cash equivalents 7,523  25,429  26,758  45,565  For the three and six months ended June 30, 2024, no single customer generated at least 10% of the Group’s total revenue for the period. For the three and six months ended June 30, 2023, revenues generated from the largest single customer accounted for 18% and 14%, respectively, of the Group’s total revenue for the period. The Group has the following financial assets that are subject to the expected credit loss model: trade receivables and other financial assets carried at amortized cost. The Group applies the IFRS 9 simplified approach to measuring expected credit losses (“ECL”) 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, 2024 As of December 31, 2023 Between one and two months 2,022  264  Between two and three months 804  849  More than three months 1,007  1,212  3,833  2,325  The Company recognized a specific provision of $466 on trade receivables as of June 30, 2024 (December 31, 2023: $681 and June 30, 2023: $374). The activity in the credit loss allowance was as follows: Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Balance at the beginning of the period 1,683  1,537  1,757  877  Movements in credit loss allowance 666  118  626  767  Write offs (204) —  (204) —  Translation effect (57) (97) (91) (86) Balance at the end of the period 2,088  1,558  2,088  1,558  The increase in trade and other receivables and in the credit loss allowance during the three and six months ended June 30, 2024 and June 30, 2023 was a result of the overall business growth and increase in aged trade receivables. For the three and six months ended June 30, 2024, the Company wrote off receivables from customers with a total value of $75; the balances were not previously specifically provided. The Group actively manages credit limits and exposures in a practical manner such that past due amounts receivable 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 believes that the Group was not exposed to significant credit risk as at 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 were immaterial. As cash and cash equivalents are held with major financial institutions, 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, 2024 or June 30, 2023. 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 (Notes 16) and borrowings (Note 14). 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. Balances due in less than 1 year equal their carrying values (except for deferred consideration and contingent consideration) as the impact of discounting is insignificant. Less than 1 year Between 1 and 2 years More than 2 years TOTAL As of June 30, 2024   Deferred consideration 17,500  —  —  17,500    Contingent consideration 1,427  —  —  1,427    Borrowings and interest (1) 1,296  1,151  18,671  21,118    Trade and other payables 3,739  —  —  3,739    Lease liability 1,217  1,293  4,158  6,668    Total 25,179  2,444  22,829  50,452  As of December 31, 2023 Deferred consideration 19,229  —  —  19,229  Trade and other payables 7,373  —  —  7,373  Lease liability 533  522  1,018  2,073  Total 27,135  522  1,018  28,675

v3.24.2.u1

PROPERTY AND EQUIPMENT	6 Months Ended
	Jun. 30, 2024
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, 2024 802 106 908 Additions 699  215  914  Depreciation charge (129) (12) (141) Translation differences 9  (3) 6  As of June 30, 2024 1,381  306  1,687  Cost 2,124  442  2,566  Accumulated depreciation (743) (136) (879) Net book amount as of June 30, 2024 1,381  306  1,687  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  For the six months ended June 30, 2024 and 2023, cash paid for the acquisition of property and equipment was $914 and $204, respectively. The following is the reconciliation of depreciation expense: Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Depreciation expensed to general and administrative expenses (Note 19) 71  63  141  120

v3.24.2.u1

LEASES	6 Months Ended
	Jun. 30, 2024
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, 2024 1,460  1,723  Additions 3,982  3,982  Amortization of right-of-use assets (285) —  Interest expense —  89  Payments —  (343) Translation differences 115  110  As of June 30, 2024 5,272  5,561  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  Lease payments not recognized as a liability The Group has elected not to recognize a lease liability for leases that are short term (those with an 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 was as follows: Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Short-term leases (Note 19) 126  114  280  217

v3.24.2.u1

INTANGIBLE ASSETS	6 Months Ended
	Jun. 30, 2024
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, 2024 78,071  10,800  4,964  —  4,165  98,000  Additions including adjustments arising as a result of a change in estimates 33,782  —  4,274  255  1,089  39,400  Amortization charge (38) —  (1,065) (127) (589) (1,819) Translation differences (2,257) —  (38) 5  (127) (2,417) Net book amount as of June 30, 2024 109,558  10,800  8,135  133  4,538  133,164  Cost 116,342  10,800  11,765  3,797  6,539  149,243  Accumulated amortization (6,784) —  (3,630) (3,664) (2,001) (16,079) Net book amount as of June 30, 2024 109,558  10,800  8,135  133  4,538  133,164  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  Acquisition of the Freebets.com Assets On April 1, 2024, the Group acquired the Freebets.com Assets. The acquired intangible assets are categorized between domain names and related websites, customer contracts and customer bases, and content assets (additional information regarding the acquisition of intangible assets is disclosed in Note 4 and Note 15). Adjustment arising as a change in estimates included in additions for six months ended June 30, 2024 of $900 (see Note 15). As of June 30, 2024 and December 31, 2023, domain names, mobile apps and related websites balance included fully amortized mobile apps with costs of $6,701 and $6,867, respectively. For the six months ended June 30, 2024 and 2023, cash paid for intangible assets and capitalized software developments was $21,670 and $1,354, respectively. The following table distinguishes finite and indefinite intangible assets as of June 30, 2024 and December 31, 2023: As of June 30, 2024 As of December 31, 2023 Net book value of assets with finite useful lives Customer contracts 8,135  4,964  Content assets 133  —  Internally developed intangibles 4,538  4,165  Total net book value of assets with finite useful lives 12,806  9,129  Net book value of assets with indefinite useful lives Domain names and related websites 109,558  78,071  Goodwill 10,800  10,800  Total net book value of intangible assets 133,164  98,000

v3.24.2.u1

TRADE AND OTHER RECEIVABLES	6 Months Ended
	Jun. 30, 2024
Trade and other receivables [abstract]
TRADE AND OTHER RECEIVABLES	TRADE AND OTHER RECEIVABLES As of June 30, 2024 As of December 31, 2023 Current Trade receivables, net 18,116  19,012  Prepayments 1,572  1,802  Accrued revenue 117  116  Deposits 229  157  Other receivables 773  851  20,807  21,938  As of June 30, 2024 As of December 31, 2023 Trade receivables, gross 20,204  20,769  Credit loss allowance (2,088) (1,757) Trade receivables, net 18,116  19,012  Trade receivables are unsecured and subject to settlement up to 45 days. Details on movements in the allowance are disclosed within Note 4.

v3.24.2.u1

CASH AND CASH EQUIVALENTS	6 Months Ended
	Jun. 30, 2024
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, 2024 As of December 31, 2023 Cash at bank 7,523  25,429  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.

v3.24.2.u1

SHARE CAPITAL	6 Months Ended
	Jun. 30, 2024
Disclosure of classes of share capital [abstract]
SHARE CAPITAL	SHARE CAPITAL Total authorized shares of the Company are unlimited and have no par value. The following table outlines common share activity for each period presented. SHARES USD As of January 1, 2024 37,222,549 —  Issue of restricted ordinary share awards (Note 13) 56,995 —  Issue of ordinary shares in exchange of share options exercised (Note 12) 158,247 —  Issue of ordinary shares in exchange of warrants exercised (Note 12) 33,782  —  Treasury shares acquired (1,163,260) —  As of June 30, 2024 36,308,313 —  As of January 1, 2023 36,431,633 —  Issue of restricted ordinary share awards (Note 13) 33,194 —  Issue of ordinary shares in exchange of share options' exercise (Note 13) 3,879 —  Issue of ordinary shares as payment of consideration for BonusFinder acquisition 1,005,929 —  Treasury shares acquired (77,683) —  As of June 30, 2023 37,396,952 —  During the six months ended June 30, 2024, the Company issued 33,782 shares in exchange for warrants exercised (see Note 12). 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. In May and in August 2024, the Company’s board of directors approved an increase in the program of an additional $10,000 each period. During the six months ended June 30, 2024, the Company repurchased 1,163,260 shares with an average price of $8.43 for a total consideration of $9,809. The Company has repurchased an aggregate of 1,485,378 shares with an average price of $8.70 for a total consideration of $12,916 since the commencement of the repurchase program as of June 30, 2024. As at June 30, 2024, a balance of $246 was outstanding for share purchases consummated during the quarter then ended. That balance was settled in July 2024. Cash used to repurchase shares during the six months ended June 30, 2024 included $187 for shares purchased in December 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, the cash flow it generates from operations and borrowings 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.

v3.24.2.u1

CAPITAL RESERVE	6 Months Ended
	Jun. 30, 2024
Disclosure of classes of share capital [abstract]
CAPITAL RESERVE	CAPITAL RESERVE Six Months Ended June 30, 2024 2023 Opening carrying amount 74,166  63,723  Share options and warrants exercised (Note 12, 13) 991  13  Issue of ordinary shares ( Note 10) —  10,216  Issue of restricted shares (Note 11, 13) 439  —  Share options expired (Note 12, 13) 182  —  Closing carrying amount 75,778  73,952

v3.24.2.u1

SHARE OPTION AND WARRANTS RESERVE	6 Months Ended
	Jun. 30, 2024
Disclosure Of Share Options And Warrants Reserve [Abstract]
SHARE OPTION AND WARRANTS RESERVE	SHARE-BASED COMPENSATION RESERVE As at June 30, 2024 and December 31, 2023, the Company had the following warrants, share options and restricted share units (“RSUs”) outstanding under the Amended and Restated 2020 Stock Incentive Plan (the “2020 Stock Incentive Plan”) and Founders Awards (as defined below) outstanding: June 30, 2024 December 31, 2023 Warrants —  50,000  Share options 1,405,458  1,746,094  RSUs 593,907  —  Total grants outstanding under 2020 Stock Incentive Plan 1,999,365  1,796,094  Founders Awards granted in 2021 4,056,770  4,056,770  Total grants and awards outstanding 6,056,135  5,852,864  Changes in the share-based compensation reserve are as follows: OPTIONS, WARRANTS AND RESTRICTED SHARE UNITS USD thousand As of January 1, 2024 5,852,864 7,414  Share options expense — 1,223  Share options granted 41,787 14  Share options exercised (158,247) (349) Share warrants exercised (50,000) (85) Share options forfeited (194,593) (257) Share options expired (29,583) (182) Restricted Share Units granted 605,370 1,134  Restricted Share Units forfeited (11,463) (12) As of June 30, 2024 6,056,135 8,900  As of January 1, 2023 5,562,984 4,411  Share options expense — 1,487  Share options granted 154,666 124  Share warrants exercised (5,828) (13) Share options forfeited (6,042) —  As of June 30, 2023 5,705,780 6,009

v3.24.2.u1

SHARE-BASED PAYMENTS	6 Months Ended
	Jun. 30, 2024
Disclosure of terms and conditions of share-based payment arrangement [abstract]
SHARE-BASED PAYMENTS	SHARE-BASED PAYMENTS On October 22, 2020, in an extraordinary general meeting, the Company’s shareholders approved the 2020 Stock Incentive Plan (“the Plan”). Under the current Amended and Restated 2020 Plan, which was last amended and restated on May 18, 2022, employees, officers, directors, consultants and advisors, on the grant date are eligible to purchase share warrants, and receive share options, RSUs and other stock-based awards. Share Options and Warrants Share options 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 board of directors of the Company. Under the Plan, awards may be made for up to 3,649,986 shares as of June 30, 2024, which, unless otherwise determined by the Company’s board of directors, increases by 2% of the outstanding ordinary shares at the beginning of each year, of the Company’s ordinary shares. 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 Founders’ Award 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 (“holding period”) after the exercise date. As of June 30, 2024, the performance conditions were not met for any of the tranches. The number of share options and warrants outstanding under the Plan and the Founders’ Awards as of June 30, 2024 and 2023 were as follows: NUMBER OF AWARDS WEIGHTED AVERAGE EXERCISE PRICE PER SHARE IN USD Awards outstanding as of January 1, 2024 5,852,864 8.25  Granted 41,787 8.47  Forfeited (194,593) 13.14  Exercised (208,247) 3.52  Expired (29,583) 14.27  Awards outstanding as of June 30, 2024 5,462,228 8.23 Awards exercisable as of June 30, 2024 884,503 8.51  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  The weighted-average share price for share options and warrants exercised during the six months ended June 30, 2024 and 2023 was $8.27 and $9.90, respectively. Determination of Fair Value of Options The options granted during the six months ended June 30, 2024 and June 30, 2023 were valued using the Black-Scholes model with the following assumptions: Six Months Ended June 30, 2024 2023 Exercise price, USD 8.47  9.55  Share price, USD 8.47  9.55  Risk free interest rate 4.35  % 3.78  % Estimated volatility 35  % 45  % Expected option term, years 4.00  4.41  Dividend yield 0  % 0  % Estimated volatility is based on historical volatility of comparable companies. As of June 30, 2024 and 2023, the weighted average remaining contractual life for options and warrants outstanding was 6.53 years and 7.50 years, respectively. The range of exercise prices for options and warrants issued as share-based payments was $3.52 to $14.71 per share as of each June 30, 2024 and 2023. Restricted Share Units During the six months ended June 30, 2024, the Board of Directors approved the issuance of 605,370 RSUs, of which 252,351 were issued to key management and executive directors. The RSUs vest 25% annually and become non-forfeitable over four years from the date of grant, subject to continuing employment. The fair value of the RSUs is based on the fair market value of the Company’s ordinary shares on the date of grant and is amortized over the vesting period. A summary of the RSU activity as of and for the six months ended June 30, 2024 is as follows: NUMBER OF SHARES WEIGHTED AVERAGE GRANT DATE FAIR VALUE, USD Outstanding as of January 1, 2024 —  —  Granted 605,370  9.39 Forfeited (11,463) 9.26 Outstanding as of June 30, 2024 593,907  9.39 Restricted shares During the six months ended June 30, 2024 and 2023, there were 56,995 and 33,194 restricted share awards issued to non-executive directors, respectively. The shares were valued using the Finnerty model with the main input data being an underlying issued price of $8.47 and $10.13 per share, respectively, and a restricted period of one year. Share-based Payment Expense Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Share options expense 591  808  981  1,611  RSU expense 653  —  1,100  —  Restricted shares expense 476  445  476  488  Share-based payment expense 1,720  1,253  2,557  2,099  As of June 30, 2024 2023 Unrecognized share-based payment expense, USD   Equity classified share options (excluding Founder Awards) 1,370  2,644    Founders Awards 3,381  4,695    RSUs 4,446  —  Weighted average remaining amortization period, years   Equity classified share options (excluding Founder Awards) 1.7 2.5   Founders Awards 3.7 4.7   RSUs 2.1 n/a Share-based Compensation Reserve The Share-based payment expense is included within the share-based compensation reserve (see Note 12).

v3.24.2.u1

BORROWINGS	6 Months Ended
	Jun. 30, 2024
Borrowings [abstract]
BORROWINGS	BORROWINGS Wells Fargo Credit Agreement On March 19, 2024, the Company’s wholly owned subsidiaries, GDC Media Limited, GDC America, Inc., and Roto Sports, Inc., as borrowers, and the Company, as guarantor, entered into a credit agreement (the “Wells Fargo Credit Agreement”) with Wells Fargo Bank, National Association (“Wells Fargo”), as lender. The Wells Fargo Credit Agreement provides for $25,000 term loan (the “Term Loan”) and a $25,000 revolving credit facility (the “Revolving Credit Facility” and, together with the Term Loan, the “Wells Fargo Credit Facility”). Subject to the approval of Wells Fargo, the term loan commitments or revolving commitments may be incrementally increased by up to $10,000 in the aggregate. The Wells Fargo Credit Facility matures on March 19, 2027. The proceeds from the Wells Fargo Credit Facility, which is available in multi-currency drawdowns, are being, and will be, used for working capital, to settle deferred consideration, for permitted acquisitions, and for general corporate purposes and other permitted uses. As of June 30, 2024 the Company borrowed $18,000 out of $25,000 from the Revolving Credit Facility. Of the $18,000 borrowed, $16,000 was used to pay the initial consideration to the sellers of the Freebets.com Assets, while the remaining $2,000 was used to finance repurchases of the Company’s ordinary shares in the open market under the Company’s share repurchase program (discussed in Note 24). In May 2024, there was a cashless currency conversion of the $16,000 into EUR14,755. As of June 30, 2024, $7,000 was available under the Revolving Credit Facility. Subsequent to the reporting date, the Company borrowed an additional $2,500 from the Revolving Credit Facility. The Revolving Credit Facility is accounted for at amortized cost using the effective interest method. As of June 30, 2024, the Term Loan of $25,000 remained undrawn. The borrowers may designate each loan under the Wells Fargo Credit Facility as a (1) “Base Rate Loan”, (2) a “Term SOFR Loan”, (3) a “Eurocurrency Rate Loan” or (4) a “Daily Simple RFR Loan.” A Base Rate Loan bears interest at (i) the highest of (a) a Prime Rate, (b) Federal Funds rate plus 0.50% and (c) Adjusted Term Secured Overnight Finance Rate (“SOFR”) for one-month tenor plus 1.00%, (ii) plus an applicable margin of 2.5% per annum (the “Applicable Margin”). A Term SOFR Loan bears interest at a rate of SOFR Rate plus 0.10% plus the Applicable Margin. A Eurocurrency Rate Loan bears interest at an Adjusted Eurocurrency Rate plus the Applicable Margin. A Daily Simple RFR Loan bears interest at an Adjusted Daily Simple RFR Rate plus the Applicable Margin. The borrowers may prepay the Term Loan, and borrow, prepay and reborrow loans under the Revolving Credit Facility, without premium or penalty, subject to customary breakage costs for certain types of loans. The principal amount of the outstanding loans under the Wells Fargo Credit Facility, together with accrued and unpaid interest, is due on the maturity date. The borrower is also obligated to pay other customary fees for a credit facility of this size and type. The obligations under the Wells Fargo Credit Agreement are secured by substantially all of the assets of the Company and the wholly subsidiaries that are borrowers under the Wells Fargo Credit Agreement. The Wells Fargo Credit Agreement requires the Company to comply with a maximum leverage ratio not greater than 3.00 to 1.00, a minimum revenue requirement and a minimum liquidity requirement. Additionally, the Wells Fargo Credit Agreement contains customary negative covenants, including covenants limiting the ability of the Company and its subsidiaries to, among other things, create or incur liens, incur indebtedness, pay dividends or distributions on their capital stock, effect certain mergers, make investments, sell or otherwise dispose of assets and enter into transactions with affiliates, in each case subject to customary exceptions for a credit facility of this size and type. The Company was in compliance with the debt covenants as of June 30, 2024 set forth in the Wells Fargo Credit Agreement. As At June 30, 2024 As at January 1 —  Proceeds from borrowings 18,000  Issuance costs related to borrowings (847) Interest accrued (Note 20) 319  Amortization of issuance costs 71  Interest paid (174) Repayment of principal —  Translation differences (192) As at June 30 17,177

v3.24.2.u1

AMOUNTS COMMITTED ON ASSETS’ ACQUISITION	6 Months Ended
	Jun. 30, 2024
Disclosure of detailed information about business combination [abstract]
AMOUNTS COMMITTED ON ASSETS’ ACQUISITION	AMOUNTS COMMITTED ON ASSETS’ ACQUISITION As of June 30, 2024, amounts committed to acquisitions consist of contractual obligations resulting from acquisitions of intangible assets from third parties (see Note 7). As of June 30, 2024, the fixed consideration payable related to the acquisition of the Freebets.com Assets amounted to $17.1 million, inclusive of the $10.0 million payment due October 1 2024, and net of $20 million cash settled at closing. The aggregate consideration was and is expected to be financed by the Company’s available cash, utilization of borrowings under available credit facilities and operating cash flows. The contingent consideration related to the Freebets.com Assets is capped at a maximum of $5.0 million, subject to revenue performance of the Freebets.com Assets during the remainder of 2024. If the Freebets.com Assets generate less than 75% of a target revenue amount from April 1, 2024 to December 31, 2024, then no additional amount is required to be paid to the sellers. If the Freebets.com Assets generate between 75% and 100% of such target revenue amount, then the sellers will be entitled to receive additional consideration on the one-year anniversary date, or April 1, 2025, between $0 and $5.0 million on a linear scale based on such additional revenue generated. Management’s best estimate of the contingent consideration for these assets as of June 30, 2024 amounted to $1.3 million, which was computed based on revenue expectation and utilized the following assumptions as part of the option approach methodology: (i) risk-neutral probability of achieving threshold of 70%, (ii) risk-neutral probability of achieving target revenue of 4%, (iii) revenue volatility of 27.60%, (iv) revenue market price of risk adjustment of 9.10%, and (iii) discount rate of 11.04%. As of December 31, 2023, deferred consideration of $18,811 related to the Group’s 2022 business combinations. There was no contingent consideration payable as of December 31, 2023. Refer to Note 5 of the consolidated financial statements for the year ended December 31, 2023 filed on March 21, 2024 for a description of the contingent and deferred consideration associated with the Group’s business acquisitions of RotoWire and BonusFinder. Sensitivity analysis on contingent consideration Reasonably possible changes at the reporting date to one of the significant unobservable inputs, holding other inputs constant, would have the following effects on the fair value of continent consideration: Intangible assets Increase Decrease Contingent consideration June 30, 2024 Expected cash flows (10% movement) 700  (600) Changes in other unobservable inputs do not result in a significantly higher or lower fair value of contingent consideration.

v3.24.2.u1

TRADE AND OTHER PAYABLES	6 Months Ended
	Jun. 30, 2024
Trade and other payables [abstract]
TRADE AND OTHER PAYABLES	TRADE AND OTHER PAYABLES As of June 30, 2024 As of December 31, 2023 Current Trade payables(i) 890  1,862  Accruals (ii) 4,332  7,656  Indirect taxes 1,436  1,180  Other payables 300  95  6,958  10,793  (i) Trade payables balance is unsecured, interest-free and settled within 60 days from incurrence. (ii) Included in accruals is $1,500 (2023: $4,709) related to financial liabilities which is comprised of accrued media partnership costs and other unbilled operational expenses.

v3.24.2.u1

DEFERRED TAX	6 Months Ended
	Jun. 30, 2024
Disclosure Of Deferred Tax [Abstract]
DEFERRED TAX	DEFERRED TAX 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. As at June 30, 2024 and December 31, 2023, deferred tax is presented on a gross basis in the consolidated statement of financial position unless there is a legally enforceable right to offset current tax assets against current tax liabilities. The following amounts determined after appropriate offsetting are shown in the consolidated statement of financial position: As of June 30, 2024 As of December 31, 2023 Deferred tax asset 6,694  7,134  Deferred tax liability (2,208) (2,008) Deferred tax asset, net 4,486  5,126  The change in the deferred tax account was as follows: As of June 30, 2024 Deferred tax, net at the beginning of the period 5,126  Credited to the consolidated statement of comprehensive income (Note 22) (450) Translation differences (190) Deferred tax, net at the end of the period 4,486  Deferred taxes are calculated on temporary differences under the liability method using the principal tax rate within the relevant jurisdiction. The balance was comprised of the following: As of June 30, 2024 As of December 31, 2023 Intangible assets - deferred tax assets 5,273  5,797  Intangible assets - deferred tax liability (3,151) (3,193) Trading losses and other allowances 2,364  2,522  Net deferred tax assets 4,486  5,126  At June 30, 2024, the Group had unutilized trading losses and other allowances of $57,902 of which $31,556 were not recognized based on management’s performance projections for 2024 - 2028 and the related ability to utilize the tax losses resulting in a recognition of a deferred tax asset of $2,364. At June 30, 2024, the Group had unutilized capital allowances of $47,647 related to intangible assets, of which $5,460 were not recognized based on management’s performance projections for 2024 – 2030 and related ability to utilize capital allowance resulting in a recognition of a deferred tax asset of $5,273. At June 30, 2024 and December 31, 2023, deferred tax liability amounted to $3,151 and $3,193, respectively, and related to intangible assets acquired as a part of RotoWire acquisition. At December 31, 2023, the Group had unutilized trading losses and other allowances of $57,784, of which $29,199 were not recognized based on management’s performance projections for 2024 – 2028 and the related ability to utilize the tax losses resulting in deferred tax asset recognition of $2,522. At December 31, 2023, the Group had unutilized capital allowances of $58,665 related to intangible assets, of which a balance of $12,289 was not recognized based on management’s performance projections for 2024 – 2030 and related ability to utilize capital allowance resulting in a recognition of a deferred tax asset of $5,797.

v3.24.2.u1

REVENUE	6 Months Ended
	Jun. 30, 2024
Revenue [abstract]
REVENUE	REVENUE Revenue 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, 2024, our top ten customers accounted for 31% and 36% of our revenue, respectively, and no single customer generated at least 10% of the Group’s total revenue for the periods. 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. The Group presents revenue as disaggregated by market based on the location of end user as follows: Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 North America 12,257  13,361  27,073  27,504  U.K. and Ireland 9,911  8,364  18,831  16,891  Other Europe 5,931  2,812  9,792  5,582  Rest of the world 2,442  1,435  4,060  2,687  Total revenues 30,541  25,972  59,756  52,664  The Group presents disaggregated revenue by monetization type as follows: Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Performance marketing 24,219  20,776  47,592  42,537  Subscription and content syndication 1,946  1,712  3,905  3,575  Advertising and other 4,376  3,484  8,259  6,552  Total revenues 30,541  25,972  59,756  52,664  Presentation of revenue by monetization type for the comparative period was adjusted to consistently reflect changes in revenues classification in the current period. It resulted in a reclassification from advertising and other to subscription and content syndication of $753 and $1,452 for the three and six months ended June 30, 2023, respectively. During the three months ended June 30, 2024, performance marketing revenue was generated by the following categories: cost per acquisition 41%, revenue share 28% and hybrid 31%, compared to 55%, 14% and 31%, respectively, during the three months ended June 30, 2023. During the six months ended June 30, 2024, performance marketing revenue was generated by the following categories: cost per acquisition 47%, revenue share 21% and hybrid 32%, compared to 57%, 13% and 30%, respectively, during the three months ended June 30, 2023. The Group also tracks its revenues based on the product type from which it is derived. Revenue disaggregated by product type was as follows: Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Casino 22,073  17,541  41,883  34,613  Sports 8,180  8,394  17,317  17,588  Other 288  37  556  463  Total revenues 30,541  25,972  59,756  52,664  Contract balances The following table provides contract assets and contract liabilities from contracts with customers: As of June 30, 2024 As of December 31, 2023 Contract assets 117  116  Contract liabilities (1,869) (2,207) The contract assets primary relate to the Group’s rights to consideration for services provided but not yet billed at the reporting date. The contract assets mainly relate to performance marketing revenue and subscription and content syndication revenue. The contract assets are transferred to receivables when the rights become unconditional and an invoice is issued. The contract liabilities primarily relate to the advances received from customers for subscriptions purchased on the RotoWire.com website, for which revenue is recognized over time. It is expected that deferred income will be recognized as revenue over the next year. Below is the carrying amount of the Group’s contract liabilities and the movements during the six months ended June 30, 2024: 2024 As of January 1 2,207  Amounts included in contract liabilities that was recognized as revenue during the period (2,239) Cash received in advance of performance and not recognized as revenue during the period 1,901  As of June 30 1,869

v3.24.2.u1

OPERATING EXPENSES	6 Months Ended
	Jun. 30, 2024
Material income and expense [abstract]
OPERATING EXPENSES	OPERATING EXPENSES Sales and marketing expenses Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 People costs 6,615  5,655  12,872  10,619  Employees' bonuses related to acquisition —  115  —  165  External marketing expenses 1,507  1,485  3,027  2,926  External content 694  734  1,742  1,823  Amortization of intangible assets 1,057  105  1,230  282  Share-based payment expense 240  92  404  184  Other 600  558  1,050  1,009  Total sales and marketing expenses 10,713  8,744  20,325  17,008  Technology expenses Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 People costs 2,269  1,779  4,724  3,465  Amortization of intangible assets 307  193  589  395  Software and subscriptions 336  353  611  578  Share-based payment expense 16  8  65  15  Other 166  131  320  251  Total technology expenses 3,094  2,464  6,309  4,704  General and administrative expenses Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 People costs 3,110  2,908  6,100  5,326  Share-based payment and related expenses 1,464  1,153  2,088  1,900  Legal and consultancy fees 931  1,156  1,729  2,336  Secondary offering related costs (Note 10) —  733  —  733  Acquisition related costs (450) 21  357  243  Insurance 96  166  205  338  Short-term leases 126  114  280  217  Amortization of right-of-use-assets 186  119  285  228  Depreciation of property and equipment 71  63  141  120  Other 703  495  1,356  1,025  Total general and administrative expenses 6,237  6,928  12,541  12,466  Presentation of people costs across operating expenses for comparative periods was adjusted to reflect changes in costs’ classification. It resulted in a reclassification from general and administrative expenses of $341 and $567 to sales and marketing expenses and $17 and $34 to technology expenses for the three and six months ended June 30, 2023, respectively. During the three months ended June 30, 2024, accounting treatment related to the acquisition of the Freebets.com Assets was finalized which resulted in capitalization of $450 acquisition related costs incurred during the three months ended March 31, 2024. Fair value movements on contingent consideration The fair value movement on contingent consideration for three and six months ended June 30, 2023 is directly associated with the acquisition of BonusFinder.

v3.24.2.u1

FINANCE INCOME AND FINANCE EXPENSES	6 Months Ended
	Jun. 30, 2024
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, 2024 2023 2024 2023 Foreign exchange gain 200  546  1,070  627  Interest income 30  60  104  79  Total finance income 230  606  1,174  706  Finance expense consists of the following: Foreign exchange loss 2  303  153  730  Unwinding of deferred consideration 426  55  679  109  Interest expense on lease liabilities 55  44  89  87  Interest expense on borrowings 390  —  390  —  Other finance results 24  18  40  57  Total finance expenses 897  420  1,351  983  Net finance (expense) income (667) 186  (177) (277) Foreign exchange gain and loss of the Group are comprised of translation gains of balances of monetary assets and liabilities denominated in currencies other than each entity’s functional currency, and related to loan, cash and cash equivalents and intercompany balances. The unwinding of deferred consideration is mainly associated with the unwinding of the discount applied to the valuation of deferred consideration for the acquisition of BonusFinder and the Freebets.com Assets during the three and six months ended June 30, 2024. The unwinding of deferred consideration is directly associated with the unwinding of the discount applied to the valuation of deferred consideration for the acquisition of RotoWire and BonusFinder during the three and six months ended June 30, 2023. The Group expects to incur financial expenses related to the deferred consideration payable in connection with the acquisition of the Freebets.com Assets until March 2025. The Group incurred financial expenses related to the deferred consideration related to BonusFinder through April 2024. The Group paid the final deferred consideration related to BonusFinder in April 2024.

v3.24.2.u1

BASIC AND DILUTED INCOME PER SHARE	6 Months Ended
	Jun. 30, 2024
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, 2024 2023 2024 2023 Net income for the period attributable to shareholders 6,930  278  14,229  6,873  Weighted-average number of ordinary shares, basic 36,724,946 37,082,794 36,906,748 36,757,214 Net income per share attributable to shareholders, basic 0.19  0.01 0.39  0.19  Net income for the period attributable to shareholders 6,930 278 14,229 6,873 Weighted-average number of ordinary shares, diluted 36,990,785  38,462,183  37,212,252  38,123,560  Net income per share attributable to shareholders, diluted 0.19 0.01 0.38 0.18 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, 2024 2023 2024 2023 Weighted-average number of ordinary shares, basic 36,724,946 37,082,794 36,906,748 36,757,214 Effect of share options and warrants 265,839  446,791  305,504  433,748  Effect of contingently issuable ordinary shares related to business combinations —  932,598  —  932,598  Weighted-average number of ordinary shares, diluted 36,990,785  38,462,183  37,212,252  38,123,560  Options and warrants to purchase 5,462,228 and 5,705,780 ordinary shares were outstanding at June 30, 2024 and 2023, respectively, that could potentially be dilutive in the future (see Note 13). For the three months ended June 30, 2024, (i) 4,898,088 (June 30, 2023: 4,625,394) options and (ii) 593,907 (June 30, 2023: nil) Restricted Stock Units were each excluded from the diluted weighted-average number of ordinary shares calculation because their effect would have been anti-dilutive. For the six months ended June 30, 2024, (i) 4,856,301 (June 30, 2023: 4,625,394) options and (ii) 593,907 (June 30, 2023: nil) Restricted Stock Units were each excluded from the diluted weighted-average number of ordinary shares calculation because their effect would have been anti-dilutive. At June 30, 2024, there were no contingently issuable ordinary shares that were excluded from the diluted weighted-average number of ordinary shares calculation (June 30, 2023: nil). For disclosures regarding the number of outstanding shares, see Note 10.

v3.24.2.u1

INCOME TAX CHARGE	6 Months Ended
	Jun. 30, 2024
Major components of tax expense (income) [abstract]
INCOME TAX CHARGE	INCOME TAX CHARGE Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Current tax expense 533  1,067  1,355  1,993  Deferred tax charge (Note 17) 190  (424) 450  (250) 723  643  1,805  1,743  The expected weighted average tax rate of the Group amounted to 9% and 70% for the three months ended June 30, 2024 and 2023, respectively, and 11% and 20% for six months ended June 30, 2024, respectively. Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Income before tax 7,653  921  16,034  8,616  Expected tax expense 995  498  1,817  1,540  Tax effects of: Disallowed expenses (157) 420  156  457  Unrecognized deferred tax (115) (308) (110) (298) Change in estimates related to prior periods 34  —  65  —  Tax incentives (54) —  (108) —  Other 20  33  (15) 44  723  643  1,805  1,743  During six months ended June 30, 2024, the Group paid net tax of $1,440 (June 30, 2023: paid net tax of $1,789).

v3.24.2.u1

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2024
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. No other related parties with joint control or significant influence were identified. Related party transactions are approved by the Group’s Audit Committee or 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, 2024 2023 2024 2023 Remuneration to key management and executive directors 1,466  1,357  2,816  2,496  Non-executive directors’ fees 620  676  764  916  2,086  2,033  3,580  3,412  The emoluments paid to the directors (executive and non-executive) during the three months ended June 30, 2024 and 2023 amounted to $1,462 and $863, respectively. The emoluments paid to the directors (executive and non-executive) during the six months ended June 30, 2024 and 2023 amounted to $2,108 and $1,529, respectively. The following transactions were incurred with related parties: Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Expenses Remuneration expense 858  1,061  1,855  1,857  Share-based payments 1,228  972  1,725  1,555  2,086  2,033  3,580  3,412  As at June 30, 2024 and December 31, 2023, the balance outstanding to key management and non-executive directors was $679 and $1,640, respectively, and were included within accruals as the amounts are expected to be paid in less than one year. As at June 30, 2024 and December 31, 2023, the following share options, RSUs and restricted shares were held by related parties: As of June 30, 2024 As of December 31, 2023 Share options held by key management, executive directors and non-executive directors 4,749,413  4,707,626  RSUs held by key management and executive directors 222,113 —  Restricted shares held by non-executive directors 56,995 33,194 During the six months ended June 30, 2024, the Company granted 222,113 RSUs to key management and executive directors (see Note 13). There were no similar grants during the six months ended June 30, 2023.

v3.24.2.u1

EVENTS AFTER THE REPORTING PERIOD	6 Months Ended
	Jun. 30, 2024
Events After The Reporting Period [Abstract]
EVENTS AFTER THE REPORTING PERIOD	EVENTS AFTER THE REPORTING PERIOD Wells Fargo Credit Facility Subsequent to period end, the Company borrowed an additional $2,500 under the Revolving Credit Facility from the Wells Fargo Credit Facility. Share Repurchase Program Subsequent to period end, the Company repurchased 798,061 shares for an average price of $8.87 under the share repurchase program. In August 2024, the Company’s board of directors increased the previously approved share repurchase program to repurchase up to an additional $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. Total availability under the repurchase program as of August 12, 2024, prior to the approved increase discussed in the previous sentence, was nil.

v3.24.2.u1

SUMMARY OF MATERIAL ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2024
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 2023 audited consolidated financial statements included in the Company’s Annual Report on Form 20-F for the year ended December 31, 2023, previously filed with the United States Securities and Exchange Commission on March 21, 2024 (“2023 audited consolidated financial statements”).
NEW AND AMENDED STANDARDS ADOPTED BY THE GROUP IN 2024	NEW AND AMENDED STANDARDS ADOPTED BY THE GROUP IN 2024 The Group has analyzed the following amendments to existing standards that are mandatory for the Group’s accounting period beginning on January 1, 2024, 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: Classification of Liabilities as Current vs Non-Current; and Non-current Liabilities with Covenants ▪Amendments to IAS16, Leases: Lease Liability in a Sale and Leaseback ▪Amendments to IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures: Supplier Finance Arrangements Standards Issued but Not Yet Effective There were a number of standards and interpretations which were issued but not yet effective until periods beginning after January 1, 2024. and therefore have not been adopted within these interim condensed consolidated financial statements. These amendments 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. Effective for annual periods beginning after January 1, 2024: ▪IFRS 18 Presentation and Disclosures in Financial Statements ▪IFRS 19 Subsidiaries without Public Accountability: Disclosures ▪Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates: Lack of Exchangeability ▪Amendments to the Classification and Measurement of Financial Instruments
ACQUISITION OF FREEBETS.COM AND RELATED ASSETS	ACQUISITION OF FREEBETS.COM AND RELATED ASSETS On April 1, 2024, the Company’s wholly owned subsidiaries, GDC Media Limited and GDC UKGB Limited, as purchasers, and the Company, as guarantor, acquired from XL Media PLC and XL Media Publishing Limited, as sellers, Freebets.com and related assets (the “Freebets.com Assets”). Management performed an assessment of the application of IFRS 3, ‘Business Combinations’ in concluding whether the acquisition meets the definition of a business. Based on the definition of a business, the Company concluded the acquired assets did not meet the definition of a business. Thus, the acquisition was accounted as an asset acquisition. The consideration has been allocated on a fair value basis to domain names, customer contracts and content assets as disclosed in Note 7. Amounts committed on acquisition consist of contractual obligations resulting from the purchase of such intangible assets. Some of the obligations have a predetermined value, while others include future payments of performance-based amounts. These obligations are further referred to as deferred and contingent consideration respectively. The contingent consideration is measured at fair value, which is determined on the date of purchase and subsequently, at each reporting date, by calculating the expected cash outflow. Subsequent movement in contingent consideration related to asset acquisitions are capitalized as part of the related intangible assets. Note 15 further describes the amounts committed on acquisition.
CONTINGENT CONSIDERATION: PAYMENT AND MODIFICATION	CONTINGENT CONSIDERATION: PAYMENT AND MODIFICATION In April 2023, the Group settled contingent consideration related to the 2022 acquisition of 100% of the issued and outstanding equity interests of NDC Media Limited, the operator of BonusFinder.com (“BonusFinder”) totaling an aggregate of $20,090, of which $10,178 was settled in cash and $9,912 was paid in unregistered ordinary shares of the Group. The payment is reflected in the cash flow statement partly within investing and partly within operating activities. The part of the payment related to the 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. On June 30, 2023, the Company entered into an agreement with the former shareholders of BonusFinder which modified terms of the original share purchase agreement relating to the terms of the remaining earnout payment. The agreement terminated the earn-out period early effective as of June 30, 2023. The agreement also provided that fixed consideration of EUR18,000 would be paid in two installments, (i) EUR5,000 ($5,440) was paid on July 7, 2023, and (ii) EUR13,000 was paid on April 30, 2024. During April 2024, the Group settled the final payment of EUR12,699 ($13,582) in cash to sellers of BonusFinder. The final settlement was adjusted for an outstanding open working capital balance and acquisition bonus payments to BonusFinder employees. The part of the payment related to original estimate of the fair value of deferred consideration of $5,594, 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 $7,156 is reported within operating cash flows. The part of the payment related to the increase in the consideration value on account of the interest element since the modification of $832 is reported within financing cash flows.
SEGMENT REPORTING	SEGMENT REPORTING An operating segment is a part of the Group that conducts business activities from which it can generate revenue and incur costs, and for which independent financial information is available. Identification of segments is based on internal reporting to the chief operating decision maker (“CODM”). The CODM, who is responsible for allocating resources and assessing performance of the operating segments, has been identified as the Chief Executive Officer (“CEO”). The CEO reviews the Group consolidated reports distributed internally on a monthly basis, and includes key metrics such as new depositing customers, revenue, operating expenses, and adjusted EBITDA (defined as EBITDA adjusted to exclude the effect of non-recurring items, significant non-cash items, share-based payment expense, foreign exchange gains (losses), fair value of contingent consideration, and other items). The Group does not divide its operations into different segments, and the CODM operates and manages the Group’s entire operations as one segment, which is consistent with the Group’s internal organization and reporting system.

v3.24.2.u1

SUMMARY OF MATERIAL ACCOUNTING POLICIES (Tables)	6 Months Ended
	Jun. 30, 2024
Summary Of Significant Accounting Policies [Abstract]
Summary of Geographic Analysis of Non-current Assets, Excluding Deferred Tax Assets and Deferred Compensation Cost	As of June 30, 2024 and December 31, 2023, the geographic analysis of the Group’s non-current assets, excluding deferred tax assets, was as follows: As of June 30, As of December 31, 2024 2023 Ireland 111,090  75,858  United States 27,688  24,398  Other 1,345  112  140,123  100,368
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 from EUR into USD: Period End Average for Period Beginning of Period Low High Six Months Ended June 30, (EUR per USD) 2024 0.93  0.93  0.91  0.91  0.94  2023 0.92  0.92  0.93  0.90  0.95

v3.24.2.u1

RISK MANAGEMENT (Tables)	6 Months Ended
	Jun. 30, 2024
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 was as follows: As of June 30, 2024 As of December 31, 2023 Trade and other receivables (excluding prepayments) 19,235  20,136  Cash and cash equivalents 7,523  25,429  26,758  45,565
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, 2024 As of December 31, 2023 Between one and two months 2,022  264  Between two and three months 804  849  More than three months 1,007  1,212  3,833  2,325
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, 2024 2023 2024 2023 Balance at the beginning of the period 1,683  1,537  1,757  877  Movements in credit loss allowance 666  118  626  767  Write offs (204) —  (204) —  Translation effect (57) (97) (91) (86) Balance at the end of the period 2,088  1,558  2,088  1,558
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. Balances due in less than 1 year equal their carrying values (except for deferred consideration and contingent consideration) as the impact of discounting is insignificant. Less than 1 year Between 1 and 2 years More than 2 years TOTAL As of June 30, 2024   Deferred consideration 17,500  —  —  17,500    Contingent consideration 1,427  —  —  1,427    Borrowings and interest (1) 1,296  1,151  18,671  21,118    Trade and other payables 3,739  —  —  3,739    Lease liability 1,217  1,293  4,158  6,668    Total 25,179  2,444  22,829  50,452  As of December 31, 2023 Deferred consideration 19,229  —  —  19,229  Trade and other payables 7,373  —  —  7,373  Lease liability 533  522  1,018  2,073  Total 27,135  522  1,018  28,675

v3.24.2.u1

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
	Jun. 30, 2024
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, 2024 802 106 908 Additions 699  215  914  Depreciation charge (129) (12) (141) Translation differences 9  (3) 6  As of June 30, 2024 1,381  306  1,687  Cost 2,124  442  2,566  Accumulated depreciation (743) (136) (879) Net book amount as of June 30, 2024 1,381  306  1,687  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
Summary of Reconciliation of Depreciation Expense	The following is the reconciliation of depreciation expense: Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Depreciation expensed to general and administrative expenses (Note 19) 71  63  141  120

v3.24.2.u1

LEASES (Tables)	6 Months Ended
	Jun. 30, 2024
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, 2024 1,460  1,723  Additions 3,982  3,982  Amortization of right-of-use assets (285) —  Interest expense —  89  Payments —  (343) Translation differences 115  110  As of June 30, 2024 5,272  5,561  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
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 was as follows: Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Short-term leases (Note 19) 126  114  280  217

v3.24.2.u1

INTANGIBLE ASSETS (Tables)	6 Months Ended
	Jun. 30, 2024
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, 2024 78,071  10,800  4,964  —  4,165  98,000  Additions including adjustments arising as a result of a change in estimates 33,782  —  4,274  255  1,089  39,400  Amortization charge (38) —  (1,065) (127) (589) (1,819) Translation differences (2,257) —  (38) 5  (127) (2,417) Net book amount as of June 30, 2024 109,558  10,800  8,135  133  4,538  133,164  Cost 116,342  10,800  11,765  3,797  6,539  149,243  Accumulated amortization (6,784) —  (3,630) (3,664) (2,001) (16,079) Net book amount as of June 30, 2024 109,558  10,800  8,135  133  4,538  133,164  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
Schedule Distinguishes Finite and Indefinite Intangible Assets	The following table distinguishes finite and indefinite intangible assets as of June 30, 2024 and December 31, 2023: As of June 30, 2024 As of December 31, 2023 Net book value of assets with finite useful lives Customer contracts 8,135  4,964  Content assets 133  —  Internally developed intangibles 4,538  4,165  Total net book value of assets with finite useful lives 12,806  9,129  Net book value of assets with indefinite useful lives Domain names and related websites 109,558  78,071  Goodwill 10,800  10,800  Total net book value of intangible assets 133,164  98,000

v3.24.2.u1

TRADE AND OTHER RECEIVABLES (Tables)	6 Months Ended
	Jun. 30, 2024
Trade and other receivables [abstract]
Summary of Trade and Other Receivables	As of June 30, 2024 As of December 31, 2023 Current Trade receivables, net 18,116  19,012  Prepayments 1,572  1,802  Accrued revenue 117  116  Deposits 229  157  Other receivables 773  851  20,807  21,938  As of June 30, 2024 As of December 31, 2023 Trade receivables, gross 20,204  20,769  Credit loss allowance (2,088) (1,757) Trade receivables, net 18,116  19,012

v3.24.2.u1

CASH AND CASH EQUIVALENTS (Tables)	6 Months Ended
	Jun. 30, 2024
Cash and cash equivalents [abstract]
Schedule of Cash and Cash Equivalents	Cash and cash equivalents comprise the following: As of June 30, 2024 As of December 31, 2023 Cash at bank 7,523  25,429

v3.24.2.u1

SHARE CAPITAL (Tables)	6 Months Ended
	Jun. 30, 2024
Disclosure of classes of share capital [abstract]
Summary of Issued and Fully Paid Ordinary Shares	The following table outlines common share activity for each period presented. SHARES USD As of January 1, 2024 37,222,549 —  Issue of restricted ordinary share awards (Note 13) 56,995 —  Issue of ordinary shares in exchange of share options exercised (Note 12) 158,247 —  Issue of ordinary shares in exchange of warrants exercised (Note 12) 33,782  —  Treasury shares acquired (1,163,260) —  As of June 30, 2024 36,308,313 —  As of January 1, 2023 36,431,633 —  Issue of restricted ordinary share awards (Note 13) 33,194 —  Issue of ordinary shares in exchange of share options' exercise (Note 13) 3,879 —  Issue of ordinary shares as payment of consideration for BonusFinder acquisition 1,005,929 —  Treasury shares acquired (77,683) —  As of June 30, 2023 37,396,952 —

v3.24.2.u1

CAPITAL RESERVE (Tables)	6 Months Ended
	Jun. 30, 2024
Disclosure of classes of share capital [abstract]
Summary of Capital Reserve	Six Months Ended June 30, 2024 2023 Opening carrying amount 74,166  63,723  Share options and warrants exercised (Note 12, 13) 991  13  Issue of ordinary shares ( Note 10) —  10,216  Issue of restricted shares (Note 11, 13) 439  —  Share options expired (Note 12, 13) 182  —  Closing carrying amount 75,778  73,952

v3.24.2.u1

SHARE OPTION AND WARRANTS RESERVE (Tables)	6 Months Ended
	Jun. 30, 2024
Disclosure Of Share Options And Warrants Reserve [Abstract]
Summary of Number of Share Options, Warrants, Other Than Equity Instruments Outstanding	As at June 30, 2024 and December 31, 2023, the Company had the following warrants, share options and restricted share units (“RSUs”) outstanding under the Amended and Restated 2020 Stock Incentive Plan (the “2020 Stock Incentive Plan”) and Founders Awards (as defined below) outstanding: June 30, 2024 December 31, 2023 Warrants —  50,000  Share options 1,405,458  1,746,094  RSUs 593,907  —  Total grants outstanding under 2020 Stock Incentive Plan 1,999,365  1,796,094  Founders Awards granted in 2021 4,056,770  4,056,770  Total grants and awards outstanding 6,056,135  5,852,864
Summary of Changes in Share Option and Warrants Reserve	Changes in the share-based compensation reserve are as follows: OPTIONS, WARRANTS AND RESTRICTED SHARE UNITS USD thousand As of January 1, 2024 5,852,864 7,414  Share options expense — 1,223  Share options granted 41,787 14  Share options exercised (158,247) (349) Share warrants exercised (50,000) (85) Share options forfeited (194,593) (257) Share options expired (29,583) (182) Restricted Share Units granted 605,370 1,134  Restricted Share Units forfeited (11,463) (12) As of June 30, 2024 6,056,135 8,900  As of January 1, 2023 5,562,984 4,411  Share options expense — 1,487  Share options granted 154,666 124  Share warrants exercised (5,828) (13) Share options forfeited (6,042) —  As of June 30, 2023 5,705,780 6,009

v3.24.2.u1

SHARE-BASED PAYMENTS (Tables)	6 Months Ended
	Jun. 30, 2024
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Summary of Awards Outstanding	The number of share options and warrants outstanding under the Plan and the Founders’ Awards as of June 30, 2024 and 2023 were as follows: NUMBER OF AWARDS WEIGHTED AVERAGE EXERCISE PRICE PER SHARE IN USD Awards outstanding as of January 1, 2024 5,852,864 8.25  Granted 41,787 8.47  Forfeited (194,593) 13.14  Exercised (208,247) 3.52  Expired (29,583) 14.27  Awards outstanding as of June 30, 2024 5,462,228 8.23 Awards exercisable as of June 30, 2024 884,503 8.51  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
Summary of Options Granted in Black Scholes Model	The options granted during the six months ended June 30, 2024 and June 30, 2023 were valued using the Black-Scholes model with the following assumptions: Six Months Ended June 30, 2024 2023 Exercise price, USD 8.47  9.55  Share price, USD 8.47  9.55  Risk free interest rate 4.35  % 3.78  % Estimated volatility 35  % 45  % Expected option term, years 4.00  4.41  Dividend yield 0  % 0  %
Summary of the RSU activity	A summary of the RSU activity as of and for the six months ended June 30, 2024 is as follows: NUMBER OF SHARES WEIGHTED AVERAGE GRANT DATE FAIR VALUE, USD Outstanding as of January 1, 2024 —  —  Granted 605,370  9.39 Forfeited (11,463) 9.26 Outstanding as of June 30, 2024 593,907  9.39
Summary of Share-based Payment Expense	Share-based Payment Expense Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Share options expense 591  808  981  1,611  RSU expense 653  —  1,100  —  Restricted shares expense 476  445  476  488  Share-based payment expense 1,720  1,253  2,557  2,099
Summary of Unrecognized Share-Based Payment Arrangements And Weighted Average Amortization Period	As of June 30, 2024 2023 Unrecognized share-based payment expense, USD   Equity classified share options (excluding Founder Awards) 1,370  2,644    Founders Awards 3,381  4,695    RSUs 4,446  —  Weighted average remaining amortization period, years   Equity classified share options (excluding Founder Awards) 1.7 2.5   Founders Awards 3.7 4.7   RSUs 2.1 n/a

v3.24.2.u1

BORROWINGS (Tables)	6 Months Ended
	Jun. 30, 2024
Borrowings [abstract]
Summary of Carrying Amount of the Group's Term Loan and Movements	As At June 30, 2024 As at January 1 —  Proceeds from borrowings 18,000  Issuance costs related to borrowings (847) Interest accrued (Note 20) 319  Amortization of issuance costs 71  Interest paid (174) Repayment of principal —  Translation differences (192) As at June 30 17,177

v3.24.2.u1

AMOUNTS COMMITTED ON ASSETS’ ACQUISITION (Tables)	6 Months Ended
	Jun. 30, 2024
Disclosure of detailed information about business combination [abstract]
Summary of Sensitivity Analysis on Contingent Consideration	Reasonably possible changes at the reporting date to one of the significant unobservable inputs, holding other inputs constant, would have the following effects on the fair value of continent consideration: Intangible assets Increase Decrease Contingent consideration June 30, 2024 Expected cash flows (10% movement) 700  (600)

v3.24.2.u1

TRADE AND OTHER PAYABLES (Tables)	6 Months Ended
	Jun. 30, 2024
Trade and other payables [abstract]
Summary of Trade and Other Payables	As of June 30, 2024 As of December 31, 2023 Current Trade payables(i) 890  1,862  Accruals (ii) 4,332  7,656  Indirect taxes 1,436  1,180  Other payables 300  95  6,958  10,793  (i) Trade payables balance is unsecured, interest-free and settled within 60 days from incurrence. (ii) Included in accruals is $1,500 (2023: $4,709) related to financial liabilities which is comprised of accrued media partnership costs and other unbilled operational expenses.

v3.24.2.u1

DEFERRED TAX (Tables)	6 Months Ended
	Jun. 30, 2024
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, 2024 As of December 31, 2023 Deferred tax asset 6,694  7,134  Deferred tax liability (2,208) (2,008) Deferred tax asset, net 4,486  5,126
Summary of Change in Deferred Income Tax	The change in the deferred tax account was as follows: As of June 30, 2024 Deferred tax, net at the beginning of the period 5,126  Credited to the consolidated statement of comprehensive income (Note 22) (450) Translation differences (190) Deferred tax, net at the end of the period 4,486
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 was comprised of the following: As of June 30, 2024 As of December 31, 2023 Intangible assets - deferred tax assets 5,273  5,797  Intangible assets - deferred tax liability (3,151) (3,193) Trading losses and other allowances 2,364  2,522  Net deferred tax assets 4,486  5,126

v3.24.2.u1

REVENUE (Tables)	6 Months Ended
	Jun. 30, 2024
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 end user as follows: Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 North America 12,257  13,361  27,073  27,504  U.K. and Ireland 9,911  8,364  18,831  16,891  Other Europe 5,931  2,812  9,792  5,582  Rest of the world 2,442  1,435  4,060  2,687  Total revenues 30,541  25,972  59,756  52,664  The Group presents disaggregated revenue by monetization type as follows: Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Performance marketing 24,219  20,776  47,592  42,537  Subscription and content syndication 1,946  1,712  3,905  3,575  Advertising and other 4,376  3,484  8,259  6,552  Total revenues 30,541  25,972  59,756  52,664  The Group also tracks its revenues based on the product type from which it is derived. Revenue disaggregated by product type was as follows: Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Casino 22,073  17,541  41,883  34,613  Sports 8,180  8,394  17,317  17,588  Other 288  37  556  463  Total revenues 30,541  25,972  59,756  52,664
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, 2024 As of December 31, 2023 Contract assets 117  116  Contract liabilities (1,869) (2,207) Below is the carrying amount of the Group’s contract liabilities and the movements during the six months ended June 30, 2024: 2024 As of January 1 2,207  Amounts included in contract liabilities that was recognized as revenue during the period (2,239) Cash received in advance of performance and not recognized as revenue during the period 1,901  As of June 30 1,869

v3.24.2.u1

OPERATING EXPENSES (Tables)	6 Months Ended
	Jun. 30, 2024
Material income and expense [abstract]
Summary of Operating Expenses	Sales and marketing expenses Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 People costs 6,615  5,655  12,872  10,619  Employees' bonuses related to acquisition —  115  —  165  External marketing expenses 1,507  1,485  3,027  2,926  External content 694  734  1,742  1,823  Amortization of intangible assets 1,057  105  1,230  282  Share-based payment expense 240  92  404  184  Other 600  558  1,050  1,009  Total sales and marketing expenses 10,713  8,744  20,325  17,008  Technology expenses Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 People costs 2,269  1,779  4,724  3,465  Amortization of intangible assets 307  193  589  395  Software and subscriptions 336  353  611  578  Share-based payment expense 16  8  65  15  Other 166  131  320  251  Total technology expenses 3,094  2,464  6,309  4,704  General and administrative expenses Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 People costs 3,110  2,908  6,100  5,326  Share-based payment and related expenses 1,464  1,153  2,088  1,900  Legal and consultancy fees 931  1,156  1,729  2,336  Secondary offering related costs (Note 10) —  733  —  733  Acquisition related costs (450) 21  357  243  Insurance 96  166  205  338  Short-term leases 126  114  280  217  Amortization of right-of-use-assets 186  119  285  228  Depreciation of property and equipment 71  63  141  120  Other 703  495  1,356  1,025  Total general and administrative expenses 6,237  6,928  12,541  12,466

v3.24.2.u1

FINANCE INCOME AND FINANCE EXPENSES (Tables)	6 Months Ended
	Jun. 30, 2024
Disclosure Of Finance Income And Expenses [Abstract]
Summary of Finance Income and Finance Expenses	Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Foreign exchange gain 200  546  1,070  627  Interest income 30  60  104  79  Total finance income 230  606  1,174  706  Finance expense consists of the following: Foreign exchange loss 2  303  153  730  Unwinding of deferred consideration 426  55  679  109  Interest expense on lease liabilities 55  44  89  87  Interest expense on borrowings 390  —  390  —  Other finance results 24  18  40  57  Total finance expenses 897  420  1,351  983  Net finance (expense) income (667) 186  (177) (277)

v3.24.2.u1

BASIC AND DILUTED INCOME PER SHARE (Tables)	6 Months Ended
	Jun. 30, 2024
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, 2024 2023 2024 2023 Net income for the period attributable to shareholders 6,930  278  14,229  6,873  Weighted-average number of ordinary shares, basic 36,724,946 37,082,794 36,906,748 36,757,214 Net income per share attributable to shareholders, basic 0.19  0.01 0.39  0.19  Net income for the period attributable to shareholders 6,930 278 14,229 6,873 Weighted-average number of ordinary shares, diluted 36,990,785  38,462,183  37,212,252  38,123,560  Net income per share attributable to shareholders, diluted 0.19 0.01 0.38 0.18 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, 2024 2023 2024 2023 Weighted-average number of ordinary shares, basic 36,724,946 37,082,794 36,906,748 36,757,214 Effect of share options and warrants 265,839  446,791  305,504  433,748  Effect of contingently issuable ordinary shares related to business combinations —  932,598  —  932,598  Weighted-average number of ordinary shares, diluted 36,990,785  38,462,183  37,212,252  38,123,560

v3.24.2.u1

INCOME TAX CHARGE (Tables)	6 Months Ended
	Jun. 30, 2024
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, 2024 2023 2024 2023 Current tax expense 533  1,067  1,355  1,993  Deferred tax charge (Note 17) 190  (424) 450  (250) 723  643  1,805  1,743
Summary of Reconciliation of Income Tax Expense (Benefit)	The expected weighted average tax rate of the Group amounted to 9% and 70% for the three months ended June 30, 2024 and 2023, respectively, and 11% and 20% for six months ended June 30, 2024, respectively. Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Income before tax 7,653  921  16,034  8,616  Expected tax expense 995  498  1,817  1,540  Tax effects of: Disallowed expenses (157) 420  156  457  Unrecognized deferred tax (115) (308) (110) (298) Change in estimates related to prior periods 34  —  65  —  Tax incentives (54) —  (108) —  Other 20  33  (15) 44  723  643  1,805  1,743

v3.24.2.u1

RELATED PARTY TRANSACTIONS (Tables)	6 Months Ended
	Jun. 30, 2024
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, 2024 2023 2024 2023 Remuneration to key management and executive directors 1,466  1,357  2,816  2,496  Non-executive directors’ fees 620  676  764  916  2,086  2,033  3,580  3,412  The following transactions were incurred with related parties: Three Months Ended June 30, Six Months Ended June 30, 2024 2023 2024 2023 Expenses Remuneration expense 858  1,061  1,855  1,857  Share-based payments 1,228  972  1,725  1,555  2,086  2,033  3,580  3,412
Summary of Share Options, RSUs and Restricted Shares Held by Related Parties	As at June 30, 2024 and December 31, 2023, the following share options, RSUs and restricted shares were held by related parties: As of June 30, 2024 As of December 31, 2023 Share options held by key management, executive directors and non-executive directors 4,749,413  4,707,626  RSUs held by key management and executive directors 222,113 —  Restricted shares held by non-executive directors 56,995 33,194

v3.24.2.u1

GENERAL COMPANY INFORMATION - Narrative (Details)	6 Months Ended
	Jun. 30, 2024 employee
Disclosure Of General Company Information [Abstract]
Number of workforce operating in different regions	500

v3.24.2.u1

SUMMARY OF MATERIAL ACCOUNTING POLICIES - Narrative (Details) € in Thousands, $ in Thousands				1 Months Ended					6 Months Ended
	Apr. 30, 2024 EUR (€)	Jul. 07, 2023 USD ($)	Jul. 07, 2023 EUR (€)	Apr. 30, 2024 USD ($)	Apr. 30, 2024 EUR (€)	Jan. 31, 2024 USD ($)	Apr. 30, 2023 USD ($)	Jan. 31, 2023 USD ($)	Jun. 30, 2024 USD ($) segment	Jun. 30, 2023 USD ($)	Jun. 30, 2023 EUR (€)	Jan. 31, 2022
Summary Of Significant Accounting Policies [Line Items]
Payment of deferred consideration				$ (5,594)		$ (4,450)		$ (2,390)	$ (10,044)	$ (2,390)
Interest paid				832		(550)			1,382	110
Issue of ordinary shares for acquisitions									0	9,912
Payment of contingent consideration, investing									0	5,557
Payment of contingent consideration, operating				7,156					$ 0	$ 4,621
Number of segments | segment									1
Roto Sports, Inc.
Summary Of Significant Accounting Policies [Line Items]
Percentage of voting equity interests acquired												100.00%
Purchase consideration due on first anniversary						$ 5,000		$ 2,500
NDC Media
Summary Of Significant Accounting Policies [Line Items]
Percentage of voting equity interests acquired												100.00%
Outstanding consideration obligation							$ 20,090				€ 18,000
Consideration obligation paid in cash							10,178
Issue of ordinary shares for acquisitions							$ 9,912
Consideration paid (received)	€ 13,000	$ 5,440	€ 5,000	$ 13,582	€ 12,699

v3.24.2.u1

SUMMARY OF MATERIAL ACCOUNTING POLICIES - Summary of Geographic Analysis of Non-current Assets, Excluding Deferred Tax Assets and Deferred Compensation Cost (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Disclosure Of Geographical Areas [Line Items]
Noncurrent assets excluding deferred tax assets	$ 140,123	$ 100,368
Ireland
Disclosure Of Geographical Areas [Line Items]
Noncurrent assets excluding deferred tax assets	111,090	75,858
United States
Disclosure Of Geographical Areas [Line Items]
Noncurrent assets excluding deferred tax assets	27,688	24,398
Other
Disclosure Of Geographical Areas [Line Items]
Noncurrent assets excluding deferred tax assets	$ 1,345	$ 112

v3.24.2.u1

SUMMARY OF MATERIAL ACCOUNTING POLICIES - Summary of Exchange Rates Used to Translate Financial Statements into USD from Euros (Details) - EUR per USD	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Disclosure of analysis of other comprehensive income by item [line items]
Period End	0.93	0.92
Average for Period	0.93	0.92
Beginning of Period	0.91	0.93
Low	0.91	0.90
High	0.94	0.95

v3.24.2.u1

RISK MANAGEMENT - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Disclosure Of Credit Risk Exposure [Line Items]
Percentage of revenues			36.00%
Write offs	$ 75		$ 75
Largest Customer
Disclosure Of Credit Risk Exposure [Line Items]
Percentage of revenues		18.00%		14.00%
Foreign Exchange Risk | United States of America, Dollars
Disclosure Of Credit Risk Exposure [Line Items]
Foreign exchange denominated net assets	(12,104)	$ 7,558	(12,104)	$ 7,558
Average gains loss on basis of movements in non-functional currency to functional currency			1,259	763
Foreign Exchange Risk | United Kingdom, Pounds
Disclosure Of Credit Risk Exposure [Line Items]
Foreign exchange denominated net assets	2,262	5,221	2,262	5,221
Average gains loss on basis of movements in non-functional currency to functional currency			232	525
Credit Risk
Disclosure Of Credit Risk Exposure [Line Items]
Impairment on trade receivables			466	374	$ 681
Write offs	$ 204	$ 0	$ 204	$ 0

v3.24.2.u1

RISK MANAGEMENT - Schedule of Credit Risk (Details) - Credit Risk - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Disclosure Of Credit Risk Exposure [Line Items]
Credit exposure	$ 26,758	$ 45,565
Trade and other receivables (excluding prepayments)
Disclosure Of Credit Risk Exposure [Line Items]
Credit exposure	19,235	20,136
Cash and cash equivalents
Disclosure Of Credit Risk Exposure [Line Items]
Credit exposure	$ 7,523	$ 25,429

v3.24.2.u1

RISK MANAGEMENT - Schedule of Aging Receivables (Details) - Credit Risk - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Disclosure Of Credit Risk Exposure [Line Items]
Trade receivables	$ 3,833	$ 2,325
Between one and two months
Disclosure Of Credit Risk Exposure [Line Items]
Trade receivables	2,022	264
Between two and three months
Disclosure Of Credit Risk Exposure [Line Items]
Trade receivables	804	849
More than three months
Disclosure Of Credit Risk Exposure [Line Items]
Trade receivables	$ 1,007	$ 1,212

v3.24.2.u1

RISK MANAGEMENT - Credit Loss Allowance (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Reconciliation of changes in allowance account for credit losses of financial assets [abstract]
Beginning balance			$ 1,757
Movements in credit loss allowance	$ (741)	$ (118)	(701)	$ (767)
Write offs	(75)		(75)
Ending balance	2,088		2,088
Credit Risk
Reconciliation of changes in allowance account for credit losses of financial assets [abstract]
Beginning balance	1,683	1,537	1,757	877
Movements in credit loss allowance	666	118	626	767
Write offs	(204)	0	(204)	0
Translation effect	(57)	(97)	(91)	(86)
Ending balance	$ 2,088	$ 1,558	$ 2,088	$ 1,558

v3.24.2.u1

RISK MANAGEMENT - Disclosure of Maturity Profile for Financial Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Disclosure Of Credit Risk Exposure [Line Items]
Borrowings and interest (1)	$ 17,177	$ 0
Trade and other payables	6,958	10,793
Lease liability	5,561	1,723	$ 1,889	$ 2,072
Liquidity Risk
Disclosure Of Credit Risk Exposure [Line Items]
Deferred consideration	17,500	19,229
Contingent consideration	1,427
Borrowings and interest (1)	21,118
Trade and other payables	3,739	7,373
Lease liability	6,668	2,073
Financial liabilities	50,452	28,675
Liquidity Risk | Less than 1 year
Disclosure Of Credit Risk Exposure [Line Items]
Deferred consideration	17,500	19,229
Contingent consideration	1,427
Borrowings and interest (1)	1,296
Trade and other payables	3,739	7,373
Lease liability	1,217	533
Financial liabilities	25,179	27,135
Liquidity Risk | Between 1 and 2 years
Disclosure Of Credit Risk Exposure [Line Items]
Deferred consideration	0	0
Contingent consideration	0
Borrowings and interest (1)	1,151
Trade and other payables	0	0
Lease liability	1,293	522
Financial liabilities	2,444	522
Liquidity Risk | More than 2 years
Disclosure Of Credit Risk Exposure [Line Items]
Deferred consideration	0	0
Contingent consideration	0
Borrowings and interest (1)	18,671
Trade and other payables	0	0
Lease liability	4,158	1,018
Financial liabilities	$ 22,829	$ 1,018

v3.24.2.u1

PROPERTY AND EQUIPMENT - Summary of Property and Equipment (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Reconciliation of changes in property, plant and equipment [abstract]
Property and equipment at beginning of period	$ 908	$ 714
Additions	914	204
Depreciation charge	(141)	(120)
Translation differences	6	7
Property and equipment at end of period	1,687	805
COMPUTER AND OFFICE EQUIPMENT
Reconciliation of changes in property, plant and equipment [abstract]
Property and equipment at beginning of period	802	598
Additions	699	196
Depreciation charge	(129)	(109)
Translation differences	9	6
Property and equipment at end of period	1,381	691
LEASEHOLD IMPROVEMENTS
Reconciliation of changes in property, plant and equipment [abstract]
Property and equipment at beginning of period	106	116
Additions	215	8
Depreciation charge	(12)	(11)
Translation differences	(3)	1
Property and equipment at end of period	306	114
Cost
Reconciliation of changes in property, plant and equipment [abstract]
Property and equipment at end of period	2,566	1,460
Cost | COMPUTER AND OFFICE EQUIPMENT
Reconciliation of changes in property, plant and equipment [abstract]
Property and equipment at end of period	2,124	1,230
Cost | LEASEHOLD IMPROVEMENTS
Reconciliation of changes in property, plant and equipment [abstract]
Property and equipment at end of period	442	230
Accumulated depreciation
Reconciliation of changes in property, plant and equipment [abstract]
Property and equipment at end of period	(879)	(655)
Accumulated depreciation | COMPUTER AND OFFICE EQUIPMENT
Reconciliation of changes in property, plant and equipment [abstract]
Property and equipment at end of period	(743)	(539)
Accumulated depreciation | LEASEHOLD IMPROVEMENTS
Reconciliation of changes in property, plant and equipment [abstract]
Property and equipment at end of period	$ (136)	$ (116)

v3.24.2.u1

PROPERTY AND EQUIPMENT - Additional Information (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Disclosure of detailed information about property, plant and equipment [abstract]
Cash paid for the acquisition of property and equipment	$ 914	$ 204

v3.24.2.u1

PROPERTY AND EQUIPMENT - Summary of Reconciliation of Depreciation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Disclosure Of Property Plant And Equipment [Line Items]
Total depreciation expense			$ 141	$ 120
Depreciation expensed to general and administrative expenses (Note 19)
Disclosure Of Property Plant And Equipment [Line Items]
Total depreciation expense	$ 71	$ 63	$ 141	$ 120

v3.24.2.u1

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, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Right-of-Use Assets
Right of use asset, beginning balance			$ 1,460	$ 1,818
Additions			3,982
Amortization of right-of-use assets			(285)	(228)
Translation differences			115	25
Right of use asset, ending balance	$ 5,272	$ 1,615	5,272	1,615
Lease Liabilities
Lease liability, beginning balance			1,723	2,072
Additions			3,982
Interest expense	55	44	89	87
Payments			(343)	(286)
Translation differences			110	16
Lease liability, ending balance	$ 5,561	$ 1,889	$ 5,561	$ 1,889

v3.24.2.u1

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, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Presentation of leases for lessee [abstract]
Short-term leases	$ 126	$ 114	$ 280	$ 217

v3.24.2.u1

INTANGIBLE ASSETS - Summary of Intangible Assets (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Changes in intangible assets other than goodwill [abstract]
Opening book amount	$ 98,000	$ 88,521
Additions including adjustments arising as a result of a change in estimates	39,400	1,354
Amortization charge	(1,819)	(677)
Translation differences	(2,417)	730
Closing net book amount	133,164	89,928
Cost
Changes in intangible assets other than goodwill [abstract]
Closing net book amount	149,243	103,595
Accumulated amortization
Changes in intangible assets other than goodwill [abstract]
Closing net book amount	(16,079)	(13,667)
DOMAIN NAMES MOBILE APPS AND RELATED WEBSITES
Changes in intangible assets other than goodwill [abstract]
Opening book amount	78,071	69,554
Additions including adjustments arising as a result of a change in estimates	33,782	392
Amortization charge	(38)	0
Translation differences	(2,257)	672
Closing net book amount	109,558	70,618
DOMAIN NAMES MOBILE APPS AND RELATED WEBSITES | Cost
Changes in intangible assets other than goodwill [abstract]
Closing net book amount	116,342	77,332
DOMAIN NAMES MOBILE APPS AND RELATED WEBSITES | Accumulated amortization
Changes in intangible assets other than goodwill [abstract]
Closing net book amount	(6,784)	(6,714)
GOODWILL
Changes in intangible assets other than goodwill [abstract]
Opening book amount		10,800
Translation differences	0	0
Closing net book amount	10,800	10,800
GOODWILL | Cost
Changes in intangible assets other than goodwill [abstract]
Closing net book amount	10,800	10,800
CUSTOMER CONTRACTS AND CUSTOMER BASES
Changes in intangible assets other than goodwill [abstract]
Opening book amount	4,964	5,137
Additions including adjustments arising as a result of a change in estimates	4,274
Amortization charge	(1,065)	(282)
Translation differences	(38)	39
Closing net book amount	8,135	4,894
CUSTOMER CONTRACTS AND CUSTOMER BASES | Cost
Changes in intangible assets other than goodwill [abstract]
Closing net book amount	11,765	7,269
CUSTOMER CONTRACTS AND CUSTOMER BASES | Accumulated amortization
Changes in intangible assets other than goodwill [abstract]
Closing net book amount	(3,630)	(2,375)
CONTENT ASSETS
Changes in intangible assets other than goodwill [abstract]
Opening book amount	0	0
Additions including adjustments arising as a result of a change in estimates	255	0
Amortization charge	(127)	0
Translation differences	5	0
Closing net book amount	133	0
CONTENT ASSETS | Cost
Changes in intangible assets other than goodwill [abstract]
Closing net book amount	3,797	3,542
CONTENT ASSETS | Accumulated amortization
Changes in intangible assets other than goodwill [abstract]
Closing net book amount	(3,664)	(3,542)
INTERNALLY DEVELOPED INTANGIBLES
Changes in intangible assets other than goodwill [abstract]
Opening book amount	4,165	3,030
Additions including adjustments arising as a result of a change in estimates	1,089	962
Amortization charge	(589)	(395)
Translation differences	(127)	19
Closing net book amount	4,538	3,616
INTERNALLY DEVELOPED INTANGIBLES | Cost
Changes in intangible assets other than goodwill [abstract]
Closing net book amount	6,539	4,652
INTERNALLY DEVELOPED INTANGIBLES | Accumulated amortization
Changes in intangible assets other than goodwill [abstract]
Closing net book amount	$ (2,001)	$ (1,036)

v3.24.2.u1

INTANGIBLE ASSETS - Additional Information (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Disclosure of intangible assets with indefinite useful life [line items]
Adjustment arising as a change in estimates	$ 900
Total net book value of assets with finite useful lives	12,806		$ 9,129
Purchase of intangible assets and capitalization of software, classified as investing activities	21,670	$ 1,354
Carrying amount | Mobile Apps
Disclosure of intangible assets with indefinite useful life [line items]
Total net book value of assets with finite useful lives	$ 6,701		$ 6,867

v3.24.2.u1

INTANGIBLE ASSETS - Schedule Distinguishes Finite and Indefinite Intangible Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Total net book value of assets with finite useful lives	$ 12,806	$ 9,129
Goodwill	10,800	10,800
Total net book value of intangible assets	133,164	98,000	$ 89,928	$ 88,521
Domain names and related websites
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Net book value of assets with indefinite useful lives	109,558	78,071
Customer contracts
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Total net book value of assets with finite useful lives	8,135	4,964
Content assets
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Total net book value of assets with finite useful lives	133	0
Internally developed intangibles
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Total net book value of assets with finite useful lives	$ 4,538	$ 4,165

v3.24.2.u1

TRADE AND OTHER RECEIVABLES - Summary of Trade and Other Receivables (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Trade and other receivables [abstract]
Trade receivables, net	$ 18,116	$ 19,012
Prepayments	1,572	1,802
Accrued revenue	117	116
Deposits	229	157
Other receivables	773	851
Trade and other current receivables	20,807	21,938
Trade receivables, gross	20,204	20,769
Credit loss allowance	(2,088)	(1,757)
Trade receivables, net	$ 18,116	$ 19,012

v3.24.2.u1

TRADE AND OTHER RECEIVABLES - Additional Information (Details)	6 Months Ended
	Jun. 30, 2024
Trade and other receivables [abstract]
Trade receivables, settlement period	45 days

v3.24.2.u1

CASH AND CASH EQUIVALENTS (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Cash and cash equivalents [abstract]
Cash at bank	$ 7,523	$ 25,429	$ 31,311	$ 29,664

v3.24.2.u1

SHARE CAPITAL - Summary of Issued and Fully Paid Ordinary Shares (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
SHARES
Beginning balance (in shares)	37,222,549	36,431,633
Issue of restricted ordinary share awards (in shares)	56,995	33,194
Issue of ordinary shares in exchange of share options exercised (in shares)	158,247	3,879
Issue of ordinary shares in exchange of warrants exercised (in shares)	33,782
Issue of ordinary shares as payment of consideration for Bonus Finder acquisition (in shares)		1,005,929
Treasury shares acquired (in shares)	(1,163,260)	(77,683)
Ending balance (in shares)	36,308,313	37,396,952
USD
Share capital	$ 0	$ 0	$ 0	$ 0

v3.24.2.u1

SHARE CAPITAL - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended		20 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Aug. 15, 2024	May 31, 2024	Dec. 31, 2023	Jun. 20, 2023	Dec. 31, 2022	Nov. 30, 2022
Disclosure Of Classes Of Share Capital [Line Items]
Issue of ordinary shares in exchange of warrants exercised (in shares)			33,782
Stock repurchase program, authorized amount											$ 10,000
Increase in stock repurchase program, authorized amount							$ 10,000
Issue of ordinary shares (in shares)			56,995	33,194
Treasury stock acquired, average cost per share (in usd per share)			$ 8.43		$ 8.70
Purchase of treasury shares			$ 9,809	$ 759
Treasury shares	$ 12,916		12,916		$ 12,916			$ 3,107
Share repurchases payable	$ 246		246		$ 246
Payments to repurchase shares			$ 9,750	$ 759
Number of shares issued (in shares)	36,308,313	37,396,952	36,308,313	37,396,952	36,308,313			37,222,549	4,887,500	36,431,633
Public offering price (in dollars per share)									$ 9.25
Total general and administrative expenses	$ 6,237	$ 6,928	$ 12,541	$ 12,466
Entering into significant commitments or contingent liabilities
Disclosure Of Classes Of Share Capital [Line Items]
Increase in stock repurchase program, authorized amount						$ 10,000
Secondary Offering Related Costs, Including Employee Bonuses
Disclosure Of Classes Of Share Capital [Line Items]
Total general and administrative expenses		$ 733
Treasury shares
Disclosure Of Classes Of Share Capital [Line Items]
Issue of ordinary shares (in shares)			1,163,260		1,485,378
Purchase of treasury shares			$ 9,809	$ 759
Payments to repurchase shares			$ 187

v3.24.2.u1

CAPITAL RESERVE- Summary of Capital Reserve (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Disclosure Of Classes Of Share Capital [Line Items]
Beginning balance	$ 118,924	$ 87,109
Issue of shares	439	10,216
Share options expired (Note 12, 13)	0
Ending balance	122,927	105,742
CAPITAL RESERVE
Disclosure Of Classes Of Share Capital [Line Items]
Beginning balance	74,166	63,723
Share options and warrants exercised (Note 12, 13)	991	13
Issue of shares	439	10,216
Share options expired (Note 12, 13)	182	0
Ending balance	$ 75,778	$ 73,952

v3.24.2.u1

SHARE OPTION AND WARRANTS RESERVE - Summary of Number of Warrants and Share Options (Details)	Jun. 30, 2024 shares	Dec. 31, 2023 shares	Jun. 30, 2023 shares	Dec. 31, 2022 shares
Disclosure Of Classes Of Share Capital [Line Items]
Total grants outstanding under 2020 Stock Incentive Plan (in shares)	6,056,135	5,852,864
2020 Stock Incentive Plan
Disclosure Of Classes Of Share Capital [Line Items]
Warrants (in shares)	0	50,000
Share options (in shares)	1,405,458	1,746,094
RSUs (in shares)	593,907	0
Total grants outstanding under 2020 Stock Incentive Plan (in shares)	1,999,365	1,796,094
Plan and Founders Award
Disclosure Of Classes Of Share Capital [Line Items]
Share options (in shares)	5,462,228	5,852,864	5,705,780	5,562,984
RSUs (in shares)	4,056,770	4,056,770

v3.24.2.u1

SHARE OPTION AND WARRANTS RESERVE - Summary of Changes in Share Option and Warrants Reserve (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2024 USD ($)	Jun. 30, 2024 shares	Jun. 30, 2024	Jun. 30, 2023 USD ($) shares
OPTIONS, WARRANTS AND RESTRICTED SHARE UNITS
Period start, outstanding (in shares) | shares		5,852,864		5,562,984
Share options, granted (in shares) | shares		41,787		154,666
Share options, exercised (in shares) | shares		(158,247)
Share warrants exercised (in shares) | shares		(50,000)		(5,828)
Shares options forfeited (in shares) | shares		(194,593)		(6,042)
Share options expired (in shares) | shares		(29,583)
Period end, outstanding (in shares) | shares		6,056,135		5,705,780
USD thousand
Beginning balance	$ 7,414			$ 4,411
Share options expense	1,223			1,487
Share options granted	14			124
Share options exercised	(349)
Share warrants exercised	(85)			(13)
Share options forfeited	(257)			0
Share options expired	(182)
Ending balance	8,900			$ 6,009
Restricted Share Units
OPTIONS, WARRANTS AND RESTRICTED SHARE UNITS
Restricted Share Units granted (in shares)		605,370	605,370
Restricted Share Units forfeited (in shares)		(11,463)	(11,463)
USD thousand
Restricted Share Units granted	1,134
Restricted Share Units forfeited	$ (12)

v3.24.2.u1

SHARE-BASED PAYMENTS - Additional Information (Details)	1 Months Ended	6 Months Ended
	Jul. 31, 2021 shares	Jun. 30, 2024 shares $ / shares	Jun. 30, 2023 shares $ / shares
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Granted (in shares)		41,787	154,666
Holding period	3 years
Weighted-average share price for share options and warrants exercised (in usd per share) | $ / shares		$ 8.27	$ 9.90
Weighted average remaining contractual life for options and warrants issued as share based payments		6 years 6 months 10 days	7 years 6 months
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) | $ / shares		$ 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) | $ / shares		$ 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)		3,649,986
Annual increase, percentage		2.00%
Plan and Founders Award
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Granted (in shares)	4,056,770	41,787	154,666
Restricted Share Units (RSU)
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Convertible notes converted into ordinary shares (in shares)		252,351
Share-based payment arrangement, award vesting pecentage		25.00%
Share-based payment arrangement, award vesting period		4 years
Restricted Shares | Non-executive Directors
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
New awards granted in the period (in shares)		56,995	33,194
Share-based payment arrangement, award vesting period		1 year
Exercise price per share (in dollars per share) | $ / shares		$ 8.47	$ 10.13

v3.24.2.u1

SHARE-BASED PAYMENTS - Summary of Awards Outstanding (Details)	1 Months Ended	6 Months Ended
	Jul. 31, 2021 shares	Jun. 30, 2024 shares $ / shares	Jun. 30, 2023 shares $ / shares
NUMBER OF AWARDS
Granted (in shares)		41,787	154,666
Forfeited (in shares)		(194,593)	(6,042)
Exercised (in shares)		(158,247)
Expired (in shares)		(29,583)
Plan and Founders Award
NUMBER OF AWARDS
Period start, outstanding (in shares)		5,852,864	5,562,984
Granted (in shares)	4,056,770	41,787	154,666
Forfeited (in shares)		(194,593)	(6,042)
Exercised (in shares)		(208,247)
Expired (in shares)		(29,583)	(5,828)
Period end, outstanding (in shares)		5,462,228	5,705,780
Exercisable (in shares)		884,503	641,301
WEIGHTED AVERAGE EXERCISE PRICE PER SHARE IN USD
Period start, exercise price (in usd per share) | $ / shares		$ 8.25	$ 8.03
Granted (in usd per share) | $ / shares		8.47	9.55
Forfeited (in usd per share) | $ / shares		13.14	14.61
Exercised (in usd per share) | $ / shares		3.52
Expired (in usd per share) | $ / shares		14.27	3.52
Period end, exercise price (in usd per share) | $ / shares		8.23	8.07
Exercisable (in usd per share) | $ / shares		$ 8.51	$ 7.39

v3.24.2.u1

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, 2024 $ / shares yr	Dec. 31, 2023 yr $ / shares
Exercise price, USD
Disclosure Of Significant Unobservable Inputs Used In Fair Value Measurement Of Equity [Line Items]
Significant unobservable input	8.47	9.55
Share price, USD
Disclosure Of Significant Unobservable Inputs Used In Fair Value Measurement Of Equity [Line Items]
Significant unobservable input	8.47	9.55
Risk free interest rate
Disclosure Of Significant Unobservable Inputs Used In Fair Value Measurement Of Equity [Line Items]
Significant unobservable input	0.0435	0.0378
Estimated volatility
Disclosure Of Significant Unobservable Inputs Used In Fair Value Measurement Of Equity [Line Items]
Significant unobservable input	0.35	0.45
Expected option term, years
Disclosure Of Significant Unobservable Inputs Used In Fair Value Measurement Of Equity [Line Items]
Significant unobservable input | yr	4.00	4.41
Dividend yield
Disclosure Of Significant Unobservable Inputs Used In Fair Value Measurement Of Equity [Line Items]
Significant unobservable input	0	0

v3.24.2.u1

SHARE-BASED PAYMENTS - Summary of the RSU activity (Details) - 6 months ended Jun. 30, 2024 - Restricted Share Units	shares	Total	$ / shares
NUMBER OF AWARDS
Period start, outstanding (in shares)		0
Granted (in shares)	605,370	605,370
Forfeited (in shares)	(11,463)	(11,463)
Period end, outstanding (in shares)		593,907
WEIGHTED AVERAGE EXERCISE PRICE PER SHARE IN USD
Period start, exercise price (in usd per share)			$ 0
Granted (in shares)			9.39
Forfeited (in usd per share)			9.26
Period end, exercise price (in usd per share)			$ 9.39

v3.24.2.u1

SHARE-BASED PAYMENTS - Schedule of Share-based Payment Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Share-based payment expense	$ 1,720	$ 1,253	$ 2,557	$ 2,099
Share options expense
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Share-based payment expense	591	808	981	1,611
RSU expense
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Share-based payment expense	653	0	1,100	0
Restricted shares expense
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Share-based payment expense	$ 476	$ 445	$ 476	$ 488

v3.24.2.u1

SHARE-BASED PAYMENTS - Summary of Unrecognized Share-Based Payment Arrangements And Weighted Average Amortization Period (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Jun. 30, 2023
Equity classified share options (excluding Founder Awards)
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Unrecognized share-based payment expense, USD	$ 1,370	$ 2,644
Weighted average remaining amortization period, years	1 year 8 months 12 days	2 years 6 months
Founders Awards
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Unrecognized share-based payment expense, USD	$ 3,381	$ 4,695
Weighted average remaining amortization period, years	3 years 8 months 12 days	4 years 8 months 12 days
Restricted Share Units (RSU)
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Unrecognized share-based payment expense, USD	$ 4,446	$ 0
Weighted average remaining amortization period, years	2 years 1 month 6 days

v3.24.2.u1

BORROWINGS - Additional Information (Details) € in Thousands, $ in Thousands	1 Months Ended			6 Months Ended
	Aug. 15, 2024 USD ($)	May 31, 2024 USD ($)	May 31, 2024 EUR (€)	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)	Mar. 19, 2024 USD ($)
Disclosure Of Detailed Information About Borrowings [Line Items]
Treasury shares acquired				$ 9,750	$ 759
Wells Fargo Credit Agreement
Disclosure Of Detailed Information About Borrowings [Line Items]
Maximum leverage ratio				3.00
Wells Fargo Credit Agreement | Federal Funds Rate Plus
Disclosure Of Detailed Information About Borrowings [Line Items]
Interest rate				0.50%
Wells Fargo Credit Agreement | Adjusted Term Secured Overnight Finance Rate ("SOFR")
Disclosure Of Detailed Information About Borrowings [Line Items]
Interest rate				1.00%
Wells Fargo Credit Agreement | Applicable Margin
Disclosure Of Detailed Information About Borrowings [Line Items]
Interest rate				2.50%
Wells Fargo Credit Agreement | Secured Overnight Financing Rate ("SOFR")
Disclosure Of Detailed Information About Borrowings [Line Items]
Interest rate				0.10%
Wells Fargo Credit Agreement | Term Loan
Disclosure Of Detailed Information About Borrowings [Line Items]
Nominal amount				$ 25,000		$ 25,000
Wells Fargo Credit Agreement | Revolving Credit Facility
Disclosure Of Detailed Information About Borrowings [Line Items]
Nominal amount						25,000
Borrowings, limit increase						$ 10,000
Proceeds from current borrowings				18,000
Treasury shares acquired				2,000
Cashless currency conversion		$ 16,000	€ (14,755)
Remaining borrowing capacity				7,000
Wells Fargo Credit Agreement | Revolving Credit Facility | Freebets.com
Disclosure Of Detailed Information About Borrowings [Line Items]
Consideration paid				$ 16,000
Wells Fargo Credit Agreement | Revolving Credit Facility | Entering into significant commitments or contingent liabilities
Disclosure Of Detailed Information About Borrowings [Line Items]
Proceeds from current borrowings	$ 2,500

v3.24.2.u1

BORROWINGS - Summary of Carrying Amount of the Group's Term Loan and Movements (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Borrowings [abstract]
As at January 1	$ 0
Proceeds from borrowings	18,000	$ 0
Issuance costs related to borrowings	(847)
Interest accrued (Note 20)	319
Amortization of issuance costs	71
Interest paid	(174)	$ 0
Repayment of principal	0
Translation differences	(192)
As at June 30	$ 17,177

v3.24.2.u1

AMOUNTS COMMITTED ON ASSETS’ ACQUISITION - Additional Information (Details) - USD ($) $ in Thousands	Oct. 01, 2024	Jun. 30, 2024	Dec. 31, 2023
Disclosure of detailed information about business combination [line items]
Deferred consideration current liabilities		$ 17,092
Contingent consideration		1,317	$ 0
Freebets.com
Disclosure of detailed information about business combination [line items]
Contingent consideration		$ 1,300
Deferred consideration			$ 18,811
Freebets.com | Threshold | Contingent consideration
Disclosure of detailed information about business combination [line items]
Significant unobservable input, contingent consideration		0.70
Freebets.com | Target revenue | Contingent consideration
Disclosure of detailed information about business combination [line items]
Significant unobservable input, contingent consideration		0.04
Freebets.com | Revenue volatility | Contingent consideration
Disclosure of detailed information about business combination [line items]
Significant unobservable input, contingent consideration		0.2760
Freebets.com | Market price | Contingent consideration
Disclosure of detailed information about business combination [line items]
Significant unobservable input, contingent consideration		0.0910
Freebets.com | Discount rate | Contingent consideration
Disclosure of detailed information about business combination [line items]
Significant unobservable input, contingent consideration		0.1104
Freebets.com | Tranche Two | Major Business Combination
Disclosure of detailed information about business combination [line items]
Cash transferred	$ 10,000
Freebets.com | Tranche One
Disclosure of detailed information about business combination [line items]
Cash transferred		$ 20,000
Freebets.com | Minimum
Disclosure of detailed information about business combination [line items]
Outstanding consideration obligation		$ 0
Contingent consideration, revenue target, as a percent		75.00%
Freebets.com | Maximum
Disclosure of detailed information about business combination [line items]
Outstanding consideration obligation		$ 5,000
Contingent consideration, revenue target, as a percent		100.00%

v3.24.2.u1

AMOUNTS COMMITTED ON ASSETS’ ACQUISITION - Summary of Sensitivity Analysis on Contingent Consideration (Details) - Contingent consideration $ in Thousands	6 Months Ended
	Jun. 30, 2024 USD ($)
Disclosure of detailed information about business combination [line items]
Expected cash flows, percentage increase	10.00%
Expected cash flows, percentage decrease	10.00%
Expected increase in cash flows (10% movement)	$ 700
Expected decrease in cash flows (10% movement)	$ (600)

v3.24.2.u1

TRADE AND OTHER PAYABLES - Summary of Trade and Other Payables (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Trade and other payables [abstract]
Trade payables	$ 890	$ 1,862
Accruals	4,332	7,656
Indirect taxes	1,436	1,180
Other payables	300	95
Trade and other payables	$ 6,958	$ 10,793

v3.24.2.u1

TRADE AND OTHER PAYABLES - Summary of Trade and Other Payables - Additional Information (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Disclosure of detailed information about financial instruments [line items]
Trade payables, settlement period	60 days
Accrued Media Partnership Costs and Other Unbilled Operational Expenses
Disclosure of detailed information about financial instruments [line items]
Financial liabilities	$ 1,500	$ 4,709

v3.24.2.u1

DEFERRED TAX - Summary of Amounts Determined After Appropriate Offsetting (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Disclosure Of Deferred Tax [Abstract]
Deferred tax asset	$ 6,694	$ 7,134
Deferred tax liability	(2,208)	(2,008)
Net deferred tax assets	$ 4,486	$ 5,126

v3.24.2.u1

DEFERRED TAX - Summary of Change in Deferred Income Tax (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2024 USD ($)
Changes in deferred tax liability (asset) [abstract]
Deferred tax, net at the beginning of the period	$ 5,126
Credited to the consolidated statement of comprehensive income (Note 22)	(450)
Translation differences	(190)
Deferred tax, net at the end of the period	$ 4,486

v3.24.2.u1

DEFERRED TAX - Disclosure of Deferred Taxes Calculated on Temporary Differences (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Disclosure Of Deferred Tax [Abstract]
Intangible assets - deferred tax assets	$ 5,273	$ 5,797
Intangible assets - deferred tax liability	(3,151)	(3,193)
Trading losses and other allowances	2,364	2,522
Net deferred tax assets	$ 4,486	$ 5,126

v3.24.2.u1

DEFERRED TAX - Additional Information (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2024	Dec. 31, 2023
Disclosure Of Deferred Tax [Line Items]
Trading losses and other allowances	$ 2,364	$ 2,522
Tax effect of intangible assets	5,273	5,797
Tax effect of intangible liability	3,151	3,193
Management’s Performance Projections for 2024 - 2028
Disclosure Of Deferred Tax [Line Items]
Trading losses and other allowances unutilized	57,902	57,784
Trading losses and other allowances not recognized	31,556	29,199
Management’s Performance Projections for 2024 To 2030
Disclosure Of Deferred Tax [Line Items]
Capital allowances	47,647	58,665
Capital allowance not recognized	$ 5,460	12,289
Ability to utilize capital allowance in recognition of deferred asset		$ 5,797

v3.24.2.u1

REVENUE - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Percentage of revenues			36.00%
Total revenues	$ 30,541	$ 25,972	$ 59,756	$ 52,664
Advertising and other
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	$ 4,376	3,484	$ 8,259	6,552
Advertising and other | Reclassification Between Performance Marketing And Advertising And Other Revenues
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues		$ 753		$ 1,452
Cost Per Acquisition
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Percentage of revenues	41.00%	55.00%	47.00%	57.00%
Revenue Share
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Percentage of revenues	28.00%	14.00%	21.00%	13.00%
Hybrid
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Percentage of revenues	31.00%	31.00%	32.00%	30.00%
Top Ten Customers
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Percentage of revenues	31.00%	50.00%		49.00%
Largest Customer
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Percentage of revenues		18.00%		14.00%

v3.24.2.u1

REVENUE - Summary of Revenue as Disaggregated by Market Based on Location (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	$ 30,541	$ 25,972	$ 59,756	$ 52,664
North America
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	12,257	13,361	27,073	27,504
U.K. and Ireland
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	9,911	8,364	18,831	16,891
Other Europe
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	5,931	2,812	9,792	5,582
Rest of the world
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	$ 2,442	$ 1,435	$ 4,060	$ 2,687

v3.24.2.u1

REVENUE - Summary of Revenue by Monetization Type (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	$ 30,541	$ 25,972	$ 59,756	$ 52,664
Performance marketing
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	24,219	20,776	47,592	42,537
Subscription and content syndication
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	1,946	1,712	3,905	3,575
Advertising and other
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	$ 4,376	$ 3,484	$ 8,259	$ 6,552

v3.24.2.u1

REVENUE - Summary of Revenue Disaggregated by Product Type (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	$ 30,541	$ 25,972	$ 59,756	$ 52,664
Casino
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	22,073	17,541	41,883	34,613
Sports
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	8,180	8,394	17,317	17,588
Other
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	$ 288	$ 37	$ 556	$ 463

v3.24.2.u1

REVENUE - Contract Balances (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Revenue [abstract]
Contract assets	$ 117	$ 116
Contract liabilities	$ (1,869)	$ (2,207)

v3.24.2.u1

REVENUE - Contract Liabilities (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2024 USD ($)
Changes in Contract Liabilities [Abstract]
As of January 1	$ 2,207
Amounts included in contract liabilities that was recognized as revenue during the period	(2,239)
Cash received in advance of performance and not recognized as revenue during the period	1,901
As of June 30	$ 1,869

v3.24.2.u1

OPERATING EXPENSES - Summary of Operating Expenses (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total sales and marketing expenses	$ 10,713	$ 8,744	$ 20,325	$ 17,008
Total technology expenses	3,094	2,464	6,309	4,704
Total general and administrative expenses	6,237	6,928	12,541	12,466
People costs
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total sales and marketing expenses	6,615	5,655	12,872	10,619
Total technology expenses	2,269	1,779	4,724	3,465
Total general and administrative expenses	3,110	2,908	6,100	5,326
Employees' bonuses related to acquisition
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total sales and marketing expenses	0	115	0	165
External marketing expenses
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total sales and marketing expenses	1,507	1,485	3,027	2,926
External content
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total sales and marketing expenses	694	734	1,742	1,823
Amortization of intangible assets
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total sales and marketing expenses	1,057	105	1,230	282
Total technology expenses	307	193	589	395
Share-based payment expense
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total sales and marketing expenses	240	92	404	184
Total technology expenses	16	8	65	15
Total general and administrative expenses	1,464	1,153	2,088	1,900
Other
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total sales and marketing expenses	600	558	1,050	1,009
Total technology expenses	166	131	320	251
Total general and administrative expenses	703	495	1,356	1,025
Software and subscriptions
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total technology expenses	336	353	611	578
Legal and consultancy fees
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total general and administrative expenses	931	1,156	1,729	2,336
Secondary offering related costs
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total general and administrative expenses	0	733	0	733
Acquisition related costs
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total general and administrative expenses	(450)	21	357	243
Insurance
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total general and administrative expenses	96	166	205	338
Short-term leases
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total general and administrative expenses	126	114	280	217
Amortization of right-of-use-assets
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total general and administrative expenses	186	119	285	228
Depreciation of property and equipment
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total general and administrative expenses	$ 71	$ 63	$ 141	$ 120

v3.24.2.u1

OPERATING EXPENSES - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
General and administrative expenses	$ (6,237)	$ (6,928)	$ (12,541)	$ (12,466)
Reclassification General And Administrative Expense To Selling And Marketing Expenses
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
People costs		341		567
Reclassification General And Administrative Expense To Technology Expenses
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
People costs		$ 17		$ 34

v3.24.2.u1

FINANCE INCOME AND FINANCE EXPENSES - Summary of Finance Income and Finance Expenses (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Disclosure Of Finance Income And Expenses [Abstract]
Foreign exchange gain	$ 200	$ 546	$ 1,070	$ 627
Interest income	30	60	104	79
Total finance income	230	606	1,174	706
Foreign exchange loss	2	303	153	730
Unwinding of deferred consideration	426	55	679	109
Interest expense on lease liabilities	55	44	89	87
Interest expense on borrowings	390	0	390	0
Other finance results	24	18	40	57
Total finance expenses	897	420	1,351	983
Net finance (expense) income	$ (667)	$ 186	$ (177)	$ (277)

v3.24.2.u1

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, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Earnings per share [abstract]
Net income for the period attributable to shareholders	$ 6,930	$ 278	$ 14,229	$ 6,873
Weighted-average number of ordinary shares, basic (in shares)	36,724,946	37,082,794	36,906,748	36,757,214
Net income per share attributable to shareholders, basic (in usd per share)	$ 0.19	$ 0.01	$ 0.39	$ 0.19
Weighted-average number of ordinary shares, diluted (in shares)	36,990,785	38,462,183	37,212,252	38,123,560
Net income per share attributable to shareholders, diluted (in usd per share)	$ 0.19	$ 0.01	$ 0.38	$ 0.18

v3.24.2.u1

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, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Earnings per share [abstract]
Weighted-average number of ordinary shares, basic (in shares)	36,724,946	37,082,794	36,906,748	36,757,214
Effect of share options and warrants (in shares)	265,839	446,791	305,504	433,748
Effect of contingently issuable ordinary shares related to business combinations (in shares)	0	932,598	0	932,598
Weighted-average number of ordinary shares, diluted (in shares)	36,990,785	38,462,183	37,212,252	38,123,560

v3.24.2.u1

BASIC AND DILUTED INCOME PER SHARE - Additional Information (Details)	3 Months Ended		6 Months Ended
	Jun. 30, 2024 shares	Jun. 30, 2023 shares	Jun. 30, 2024 shares	Jun. 30, 2023 shares	Dec. 31, 2023 shares	Dec. 31, 2022 shares
Share options
Earnings per share [line items]
Instruments with potential future dilutive effect not included in calculation of diluted earnings per share (in shares)	4,898,088	4,625,394	4,856,301	4,625,394
Restricted Share Units
Earnings per share [line items]
Instruments with potential future dilutive effect not included in calculation of diluted earnings per share (in shares)	593,907	0	593,907	0
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	0
Plan and Founders Award
Earnings per share [line items]
Number of share options outstanding in share-based payment arrangement (in shares)	5,462,228	5,705,780	5,462,228	5,705,780	5,852,864	5,562,984

v3.24.2.u1

INCOME TAX CHARGE - Summary of Major Components of Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Major components of tax expense (income) [abstract]
Current tax expense	$ 533	$ 1,067	$ 1,355	$ 1,993
Deferred tax charge (Note 17)	190	(424)	450	(250)
Income tax expense (benefit)	$ 723	$ 643	$ 1,805	$ 1,743

v3.24.2.u1

INCOME TAX CHARGE - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Major components of tax expense (income) [abstract]
Average effective tax rate	9.00%	70.00%	11.00%	20.00%
Income tax paid			$ 1,440	$ 1,789

v3.24.2.u1

INCOME TAX CHARGE - Summary of Reconciliation of Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Major components of tax expense (income) [abstract]
Income before tax	$ 7,653	$ 921	$ 16,034	$ 8,616
Expected tax expense	995	498	1,817	1,540
Disallowed expenses	(157)	420	156	457
Unrecognized deferred tax	(115)	(308)	(110)	(298)
Change in estimates related to prior periods	34	0	65	0
Tax incentives	(54)	0	(108)	0
Other	20	33	(15)	44
Income tax expense (benefit)	$ 723	$ 643	$ 1,805	$ 1,743

v3.24.2.u1

RELATED PARTY TRANSACTIONS - Summary of Compensation Paid or Payable to Key Management (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Related party transactions [abstract]
Remuneration to key management and executive directors	$ 1,466	$ 1,357	$ 2,816	$ 2,496
Non-executive directors’ fees	620	676	764	916
Key management personnel compensation	$ 2,086	$ 2,033	$ 3,580	$ 3,412

v3.24.2.u1

RELATED PARTY TRANSACTIONS - Additional Information (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2024 USD ($) shares	Jun. 30, 2023 USD ($) shares	Dec. 31, 2023 USD ($)
Disclosure Of Transactions Between Related Parties [Line Items]
Directors' remuneration expense	$ 1,462	$ 863	$ 2,108	$ 1,529
Key Management and Executive Directors
Disclosure Of Transactions Between Related Parties [Line Items]
Balance outstanding to a related party	$ 679		$ 679		$ 1,640
Key Management and Executive Directors | RSU expense
Disclosure Of Transactions Between Related Parties [Line Items]
Restricted Share Units granted (in shares) | shares			222,113	0

v3.24.2.u1

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, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Expenses
Remuneration expense	$ 858	$ 1,061	$ 1,855	$ 1,857
Share-based payments	1,228	972	1,725	1,555
Expenses	$ 2,086	$ 2,033	$ 3,580	$ 3,412

v3.24.2.u1

RELATED PARTY TRANSACTIONS - Summary of Warrants Held by Related Parties (Details) - shares	Jun. 30, 2024	Dec. 31, 2023
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)	4,749,413	4,707,626
Restricted Share Units | RSUs Key Management
Disclosure Of Transactions Between Related Parties [Line Items]
Number of instruments RSUs and restricted stock held by related parties (in shares)	222,113	0
Restricted Share Units | Non-executive Directors
Disclosure Of Transactions Between Related Parties [Line Items]
Number of instruments RSUs and restricted stock held by related parties (in shares)	56,995	33,194

v3.24.2.u1

EVENTS AFTER THE REPORTING PERIOD (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	6 Months Ended		20 Months Ended
	Aug. 15, 2024	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Aug. 12, 2024
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Issue of ordinary shares (in shares)		56,995	33,194
Treasury stock acquired, average cost per share (in usd per share)		$ 8.43		$ 8.70
Entering into significant commitments or contingent liabilities | Wells Fargo Credit Facility
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Proceeds from current borrowings	$ 2,500
Major ordinary share transactions
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Treasury stock acquired, average cost per share (in usd per share)	$ 8.87
Increase in share repurchase program
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Stock repurchase program, additional approved amount	$ 10,000
Stock repurchase program, remaining approved amount					$ 0
TREASURY SHARES
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Issue of ordinary shares (in shares)		1,163,260		1,485,378
TREASURY SHARES | Major ordinary share transactions
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Issue of ordinary shares (in shares)	798,061

---