Gambling.com Group Limited (GAMB) 6-K 29 Aug 22 Current report (foreign) Financial data

Cover

Cover	6 Months Ended
	Jun. 30, 2022
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
Document Period End Date	Jun. 30, 2022
Entity Central Index Key	0001839799
Current Fiscal Year End Date	--12-31
Entity File Number	001-40634

Condensed Consolidated Statemen

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Statement of comprehensive income [abstract]
Revenue	$ 15,924	$ 10,392	$ 35,509	$ 21,909
Cost of sales	(495)	0	(1,724)	0
Gross profit	15,429	10,392	33,785	21,909
Sales and marketing expenses	(8,454)	(3,144)	(15,816)	(5,848)
Technology expenses	(1,499)	(944)	(2,862)	(1,634)
General and administrative expenses	(4,804)	(3,387)	(9,632)	(6,159)
Movements in credit losses allowance and write-offs	(72)	240	(597)	100
Fair value movement on contingent consideration	(2,849)	0	(2,849)	0
Operating profit (loss)	(2,249)	3,157	2,029	8,368
Finance income	3,491	394	4,319	552
Finance expense	(1,056)	(524)	(1,307)	(761)
Income before tax	186	3,027	5,041	8,159
Income tax charge	(130)	(582)	(499)	(1,248)
Net income for the period attributable to the shareholders	56	2,445	4,542	6,911
Other comprehensive (loss) income
Exchange differences on translating foreign currencies	(6,559)	490	(7,928)	(1,202)
Total comprehensive (loss) income for the period attributable to the shareholders	$ (6,503)	$ 2,935	$ (3,386)	$ 5,709
Net income per share attributable to shareholders, basic (in usd per share)	$ 0	$ 0.09	$ 0.13	$ 0.24
Net income per share attributable to shareholders, diluted (in usd per share)	$ 0	$ 0.08	$ 0.13	$ 0.22

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Financial Position (Unaudited) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Non-current assets
Property and equipment	$ 644	$ 569
Intangible assets	83,076	25,419
Right-of-use assets	1,896	1,465
Other non-current assets	40	0
Deferred tax asset	6,104	7,028
Total non-current assets	91,760	34,481
Current assets
Trade and other receivables	8,956	5,497
Cash and cash equivalents	31,102	51,047
Total current assets	40,058	56,544
Total assets	131,818	91,025
Equity
Share capital	0	0
Capital reserve	63,711	55,953
Share options and warrants reserve	2,901	2,442
Foreign exchange translation reserve	(10,210)	(2,282)
Retained earnings	28,550	23,796
Total equity	84,952	79,909
Non-current liabilities
Deferred consideration	4,664	0
Contingent consideration	9,540	0
Lease liability	1,702	1,286
Deferred tax liability	3,584	0
Total non-current liabilities	19,490	1,286
Current liabilities
Trade and other payables	5,343	3,291
Deferred consideration	2,745	0
Contingent consideration	12,218	0
Other liability	165	0
Borrowings	6,107	5,944
Lease liability	420	393
Income tax payable	378	202
Total current liabilities	27,376	9,830
Total liabilities	46,866	11,116
Total equity and liabilities	$ 131,818	$ 91,025

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Changes in Equity (Unaudited) - USD ($) $ in Thousands	Total	SHARE CAPITAL	CAPITAL RESERVE	SHARE OPTIONS AND WARRANTS RESERVE	FOREIGN EXCHANGE TRANSLATION RESERVE	RETAINED EARNINGS
Beginning balance at Dec. 31, 2020	$ 34,212	$ 64	$ 19,979	$ 296	$ 2,530	$ 11,343
Transactions with owners
Movements in share option and warrants reserve	1,166			1,166
Transactions with owners	1,166			1,166
Net income	6,911					6,911
Exchange differences on translating foreign currencies	(1,202)				(1,202)
Ending balance at Jun. 30, 2021	41,087	64	19,979	1,462	1,328	18,254
Beginning balance at Dec. 31, 2021	79,909	0	55,953	2,442	(2,282)	23,796
Transactions with owners
Issue of share capital	7,619		7,619
Movements in share option and warrants reserve	810		139	459		212
Transactions with owners	8,429		7,758	459	0	212
Net income	4,542					4,542
Exchange differences on translating foreign currencies	(7,928)				(7,928)
Ending balance at Jun. 30, 2022	$ 84,952	$ 0	$ 63,711	$ 2,901	$ (10,210)	$ 28,550

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Cash flow from operating activities
Income before tax	$ 5,041	$ 8,159
Finance expenses (income), net	(3,012)	209
Adjustments for non-cash items:
Depreciation and amortization	3,778	1,216
Movements in credit loss allowance and write-offs	597	(100)
Fair value movement on contingent consideration	2,849	0
Share option charge	1,609	1,063
Cash flows from operating activities before changes in working capital	10,862	10,547
Changes in working capital
Trade and other receivables	(2,639)	(1,243)
Trade and other payables	304	2,710
Warrants repurchased	(800)	0
Income tax paid	(783)	(536)
Cash flows generated by operating activities	6,944	11,478
Cash flows from investing activities
Acquisition of property and equipment	(242)	(218)
Acquisition of intangible assets	(2,516)	(1,741)
Acquisition of subsidiaries, net of cash acquired	(23,409)	0
Cash flows used in investing activities	(26,167)	(1,959)
Cash flows from financing activities
Interest paid	(120)	(121)
Principal paid on lease liability	(165)	(95)
Interest paid on lease liability	(95)	(96)
Cash flows used in financing activities	(380)	(312)
Net movement in cash and cash equivalents	(19,603)	9,207
Cash and cash equivalents at the beginning of the period	51,047	8,225
Net foreign exchange differences on cash and cash equivalents	(342)	(264)
Cash and cash equivalents at the end of the period	$ 31,102	$ 17,168

GENERAL COMPANY INFORMATION

GENERAL COMPANY INFORMATION	6 Months Ended
	Jun. 30, 2022
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 the Channel Island of Jersey in accordance with the provisions of the Companies (Jersey) Law 1991, as amended. Our registered address and the address of our principal executive office is 22 Grenville Street, St. Helier, Jersey JE4 8PX. We are a multi-award-winning performance marketing company and a leading provider of digital marketing services active in the online gambling industry. Our principal focus is on iGaming and sports betting. Through our proprietary technology platform, we publish a portfolio of premier branded websites including Gambling.com, Bookies.com, Rotowire.com, and BonusFinder.com.

BASIS OF PRESENTATION

BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2022
Basis of Preparation of Financial Statements
BASIS OF PRESENTATION	BASIS OF PRESENTATIONThese 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 2021 audited consolidated financial statements included in the Company’s Annual Report, previously filed with the United States Securities and Exchange Commission on March 25, 2022 (“2021 audited consolidated financial statements”).

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2022
Summary Of Significant Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	SIGNIFICANT ACCOUNTING POLICIES The unaudited condensed consolidated financial statements have been prepared on the same basis as the 2021 audited consolidated financial statements and include all adjustments necessary to present fairly the Company’s statement of financial position as of June 30, 2022 and its results of operations, cash flows and changes in equity for the six months ended June 30, 2022 and 2021. The results of operations for the six months ended June 30, 2022 are not necessarily indicative of the results that may be expected for the year ended December 31, 2022 or for any future annual or interim period. USE OF ESTIMATES AND JUDGEMENTS In preparing these 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 in line with those described in its 2021 audited consolidated financial statements. Estimates and judgements used in business combination accounting are described in Note 4 while estimates and judgements used in deferred tax accounting are disclosed in Note 15. NEW AND AMENDED STANDARDS ADOPTED BY THE GROUP IN 2022 The Group has analyzed the following amendments to existing standards that are mandatory for the Group’s accounting period beginning on January 1, 2022, and determined they had limited or no impact on the Group’s financial statements: • Amendments to IFRS 3, Business Combinations • Amendments to IAS 16, Property, plant and equipment - Proceeds before intended use • Amendments to IAS 37, Onerous Contracts - Cost of Fulfilling a Contract • Annual improvements to IFRS Standards 2018-2020 STANDARDS ISSUED BUT NOT YET EFFECTIVE There are a number of standards and interpretations which have been issued but will not be effective until periods beginning after to December 31, 2022. These amendments have not been early adopted for these condensed consolidated financial statements and are not expected to have a significant impact on disclosures or amounts reported in the Group’s consolidated financial statements in the period of initial application. FOREIGN CURRENCY TRANSLATION The following exchange rates were used to translate the financial statements of the Group from Euros into USD: PERIOD END (1) AVERAGE FOR PERIOD (2) BEGINNING OF PERIOD (1) LOW HIGH Six Months Ended June 30, (EUR per USD) 2022 0.96 0.92 0.88 0.87 0.96 2021 0.84 0.83 0.81 0.81 0.85 (1) Exchange rates are as per European Central Bank. (2) The average is based on published rates refreshed daily by the European Central Bank. 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 Chief Operating Officer ("COO"), and the Chief Financial Officer ("CFO"). 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. CREDIT RISK MANAGEMENT Credit risk arises from cash and cash equivalents and trade and other receivables. The exposure as of the reporting date is as follows: As At As At Trade and other receivables (excluding prepayments) 8,426 4,253 Cash and cash equivalents 31,102 51,047 39,528 55,300 For the three months ended June 30, 2022 and 2021, revenues generated from one customer amounted to 9% and 19% of the Group's total sales, respectively. For the six months ended June 30, 2022 and 2021, revenues generated from one customer amounted to 12% and 19% of the Group’s total sales, respectively. The Group has the following financial assets that are subject to the expected credit loss ("ECL") model: trade receivables and other financial assets carried at amortized cost. The Group applies the IFRS 9 simplified approach to measure expected credit losses which uses a lifetime expected loss allowance for all trade receivables. The expected loss rates are based on the historical credit losses experienced over a recent twelve-month period. The historical loss rates are adjusted to reflect current and forward-looking information on macroeconomic factors (such as Gross Domestic Product 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 At As At Between one and two months 843 159 Between two and three months 318 15 More than three months 198 7 1,359 181 The activity in the credit loss allowance was as follows: Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Balance at the beginning of the period 666 454 142 352 Increase (decrease) in credit losses allowance 71 (240) 597 (100) Write offs — 7 — 19 Translation effect (50) (5) (52) (55) Balance at the end of the period 687 216 687 216 The Company recognized a specific provision of $79 ($Nil) on trade receivables during the three and six months ended June 30, 2022 (June 30, 2021). The Group actively manages credit limits and exposures in a practicable 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. The Group believes it was not exposed to significant credit risk as at the end of the current reporting period. As cash and cash equivalents are held with 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, 2022. BUSINESS COMBINATIONS When a business is acquired, the purchase price is allocated to the various components of the acquisition based upon the fair value of each component using various valuation techniques, including the market approach, income approach and/or cost approach. The accounting standard for business combinations requires identifiable assets, liabilities, noncontrolling interests and goodwill acquired to be recorded at acquisition date fair values. Transaction costs related to the acquisition of the business are expensed as incurred. Acquisition-related costs, other than those incurred for the issuance of debt or equity instruments, are charged to the consolidated statement of operations as they are incurred. Acquired intangible assets other than goodwill are amortized over their estimated useful lives unless the lives are determined to be indefinite. Amortization of these intangible assets in general are recognized on a straight-line basis over an average finite useful life primarily ranging from approximately one REVENUE RECOGNITION Advertising, media and other revenue includes revenue from arrangements not based on the referred players including advertising on our platform and onboarding fees. Revenue is recognized straight-line over the term of the contract as the performance obligations are satisfied. Following the acquisition of Rotowire (see Note 4), the Group generates a portion of its revenue from data subscriptions and data syndication whereby a customer subscribes to services over a period of time. The revenue is recognized straight-line over the duration of the subscription as the performance obligations are satisfied. The Company records deferred revenue upon execution of subscriptions when the subscription plan requires upfront payment. COST OF SALES Cost of sales includes license fees incurred as part of agreements with media partners and data and payment processing fees related to subscription access on certain websites of the Group.

ACQUISITIONS

ACQUISITIONS	6 Months Ended
	Jun. 30, 2022
Disclosure of detailed information about business combination [abstract]
ACQUISITIONS	ACQUISITIONS RotoWire On January 1, 2022, the Company acquired 100% of the issued and outstanding equity interests of RotoSports, Inc. ("RotoWire"), owner and operator of RotoWire.com, for consideration of (i) $14,700 in cash of which $13,500 was transferred to the selling shareholders and $1,200 was transferred on behalf of the selling shareholders to settle sellers' expenses, (ii) 451,264 unregistered ordinary shares, (iii) $2,500 due on the first anniversary of the closing date and (iv) $5,300 due on the second anniversary of the closing date of the acquisition. The Company has the option, but not the obligation, to pay up to 50% of the deferred payments in unregistered ordinary shares. The Group incurred acquisition-related costs of $531 on legal and consulting fees; the costs were expensed in 2021. Subsequently to the acquisition, the legal entity that was acquired was merged into a then newly formed subsidiary of the Group, certain of the acquired assets and/or liabilities were transferred to other Group subsidiaries. Since the acquisition date, revenue associated with the acquired assets amounted to $3,220. The Company can not break out expenses incurred since the acquisition date. Under the preliminary purchase price allocation, the Company recognized goodwill of $10,776 which is calculated as the excess of both the consideration exchanged and liabilities assumed as compared to the fair value of the identifiable assets acquired. The goodwill is not expected to be deductible for tax purposes. The fair value of the common shares issues as part of the acquisition consideration was amended resulting in a decrease of $400 in total acquisition consideration and goodwill to reflect the share price as of date of transaction. The values assigned to the assets acquired and liabilities assumed are based on their estimates of fair value available as of January 1, 2022 as calculated by a third-party valuation firm. The Company expects to complete the final purchase price allocation prior to December 31, 2022. During the six months ended June 30, 2022, unwinding costs of deferred consideration payable for RotoWire amounted to $160. The Group expects to incur financial expenses related to change in the value of the deferred consideration until December 2023. The table below outlines the preliminary purchase price allocation of the purchase for RotoWire to the acquired identifiable assets, liabilities assumed and goodwill: Purchase price consideration: Cash paid 14,700 Common shares issued, at fair value 4,600 Deferred consideration, at fair value 7,250 Total acquisition consideration 26,550 Assets acquired: Cash and cash equivalents 1,999 Accounts receivable 760 Prepaid expenses and other current assets 292 Identifiable intangible assets 19,000 Right of use asset 617 Other assets 7 Total assets acquired 22,675 Liabilities assumed: Accounts payable (16) Deferred income (1,120) Lease liability (617) Deferred tax (4,008) Other current liabilities (1,140) Total liabilities assumed (6,901) Total net assets 15,774 Goodwill 10,776 Total acquisition consideration 26,550 BonusFinder On January 31, 2022, the Company acquired 100% of the issued and outstanding equity interests of NDC Media Limited ("NDC Media"), operator of BonusFinder.com ("BonusFinder"), for consideration of (i) cash amount of EUR10,000 ($11,168), (ii) issued 269,294 unregistered ordinary shares, (iii) an earnout payment up to a maximum of EUR19,000 ($21,850) to be paid in April 2023 based financial performance during 2022, (iv) a further earnout payment up to a maximum of EUR28,500 ($32,800) to be paid in April 2024 based on certain financial conditions being met during 2023. The Company has the option to pay up to 50% of each of the earnout payments in unregistered ordinary shares. During the six months ended June 30, 2022, the Group incurred acquisition-related costs of $299 on legal and consulting fees. Subsequently to the acquisition, certain acquired assets and liabilities were transferred to other Group subsidiaries. Since the acquisition date, revenue associated with the acquired assets amounted to $4,600. The Company cannot break our expenses incurred since the acquisition date. Under the preliminary purchase price allocation, the Company did not recognize goodwill, which is calculated as the excess of both the consideration exchanged and liabilities assumed as compared to the fair value of the identifiable assets acquired. The values assigned to the assets acquired and liabilities assumed are based on their estimates of fair value available as of January 31, 2022 as calculated by a third-party valuation firm. The Company expects to complete the final purchase price allocation prior to December 31, 2022. The fair value of the contingent consideration utilized the following assumptions as part of the option approach methodology: (i) probability of obtaining the financial conditions ranging from 50-90%, (ii) discounts rates ranging from 3.0-3.9%, (iii) inflation rates ranging from 2.0-2.4% and (iv) volatility ranging from 33.0-72.6% as applied to forecasted performance conditions. At the end of each reporting period, the Company will remeasure the fair value of the BonusFinder contingent consideration. During the six months ended June 30, 2022, fair value movements on contingent consideration for BonusFinder amounted to $2,849. The Group expects to incur gains or losses related to change in the fair value of the contingent consideration until April 2024. The table below outlines the preliminary purchase price allocation of the purchase for BonusFinder to the acquired identifiable assets, liabilities assumed and goodwill: Purchase price consideration: Cash paid 11,168 Cash payable 4,279 Common shares issued, at fair value 2,792 Contingent consideration, at fair value 20,437 Total acquisition consideration 38,676 Assets acquired: Cash and cash equivalents 4,574 Accounts receivable and other current assets 1,284 Identifiable intangible assets 33,475 Right of use asset 126 Other non-current assets 37 Total assets acquired 39,496 Liabilities assumed: Accounts payable (234) Corporate tax payable (460) Lease liability (126) Total liabilities assumed (820) Total net assets 38,676 Goodwill — Total acquisition consideration 38,676

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended
	Jun. 30, 2022
Disclosure of detailed information about property, plant and equipment [abstract]
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT COMPUTER LEASEHOLD TOTAL Net book amount at January 1, 2022 433 136 569 Additions 242 — 242 Depreciation charge (76) (11) (87) Translation differences (78) (2) (80) At June 30, 2022 521 123 644 Cost 854 213 1,067 Accumulated depreciation (333) (90) (423) Net book amount at June 30, 2022 521 123 644 Net book amount at January 1, 2021 342 173 515 Additions 218 — 218 Depreciation charge (68) (14) (82) Translation differences (36) (5) (41) At June 30, 2021 456 154 610 Cost 855 235 1,090 Accumulated depreciation (399) (81) (480) Net book amount at June 30, 2021 456 154 610 For the six months ended June 30, 2022 and 2021, cash paid for the acquisition of property and equipment was $242 and $218, respectively. The following is the reconciliation of depreciation expense for the six months ended June 30, 2022 and 2021: Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Depreciation expensed to technology expenses — 4 — 8 Depreciation expensed to general and administrative expenses 44 43 87 74 Total depreciation expense 44 47 87 82

LEASES

LEASES	6 Months Ended
	Jun. 30, 2022
Lease liabilities [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- LEASE At January 1, 2022 1,465 1,679 Additions as a part business combinations 743 743 Amortization of right-of-use assets (203) — Interest expense — 95 Payments — (260) Translation differences (109) (135) At June 30, 2022 1,896 2,122 At January 1, 2021 1,799 1,975 Additions — — Amortization of right-of-use assets (167) — Interest expense — 97 Payments — (191) Translation differences (20) (70) At June 30, 2021 1,612 1,811 For the three months ended June 30, 2022 and 2021, amortization expense of right-of-use assets was $101 and $93, respectively, and lease payments related to lease liabilities were $124 and $96, respectively. For the six months ended June 30, 2022 and 2021, amortization expense of right-of-use assets was $203 and $167, respectively, and lease payments related to lease liabilities were $260 and $191, respectively. Lease payments not recognized as a liability The expense relating to payments not included in the measurement of the lease liability is as follows: Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Short-term leases 203 83 367 170

INTANGIBLE ASSETS

INTANGIBLE ASSETS	6 Months Ended
	Jun. 30, 2022
Disclosure of detailed information about intangible assets [abstract]
INTANGIBLE ASSETS	INTANGIBLE ASSETS DOMAIN GOODWILL CUSTOMER CONTENT OTHER TOTAL Net book amount at January 1, 2022 23,922 — — — 1,497 25,419 Additions 1,052 — — — 996 2,048 Business combinations (Note 4) 42,599 10,776 6,314 3,562 — 63,251 Amortization charge (864) — (550) (1,896) (177) (3,488) Translation differences (4,036) 4 (21) (11) (91) (4,155) Net book amount at 62,673 10,780 5,742 1,655 2,225 83,076 Cost 68,706 10,780 7,197 3,529 2,584 92,795 Accumulated amortization (6,033) — (1,455) (1,874) (358) (9,719) Net book amount at June 30, 2022 62,673 10,780 5,742 1,655 2,225 83,076 Net book amount at January 1, 2021 23,543 — — — 17 23,560 Additions 956 — — — 744 1,700 Amortization charge (946) — — — (21) (967) Translation differences (720) — — — (47) (767) Net book amount at 22,833 — — — 693 23,526 Cost 27,853 — 1,049 — 730 29,632 Accumulated amortization (5,020) — (1,049) — (37) (6,106) Net book amount at June 30, 2021 22,833 — — — 693 23,526 Amortization expense of intangible assets for the three months ended June 30, 2022 and 2021 was $3,486 and $967, respectively. Amortization expense of intangible assets for the six months ended June 30, 2022 and 2021 was $3,488 and $967, respectively. For the six months ended June 30, 2022 and 2021, cash paid for the acquisition of intangible assets and capitalized software developments was $2,516 and $1,741, respectively. As of June 30, 2022, the net book value of assets with finite useful lives was $10,001 of which $378 related to a finite life mobile app, $5,742 related to a customers' contracts, $1,655 related to content assets and $2,225 related to other intangibles, and the net book value of assets with indefinite useful lives was $62,295 related to domain names and related websites.

TRADE AND OTHER RECEIVABLES

TRADE AND OTHER RECEIVABLES	6 Months Ended
	Jun. 30, 2022
Trade and other payables [abstract]
TRADE AND OTHER RECEIVABLES	TRADE AND OTHER RECEIVABLES As At As At 2022 2021 Current Trade receivables, net 7,827 4,003 Other receivables 373 129 Deposits 226 121 Prepayments 530 1,244 8,956 5,497 As At AS AT 2022 2021 Trade receivables, gross 8,514 4,145 Credit loss allowance (687) (142) Trade receivables, net 7,827 4,003 Trade receivables are unsecured and subject to settlement up to 45 days. Details on movements in the allowance are disclosed within Note 3.

SHARE CAPITAL

SHARE CAPITAL	6 Months Ended
	Jun. 30, 2022
Disclosure of classes of share capital [abstract]
SHARE CAPITAL	SHARE CAPITAL At June 30, 2022, total authorized shares of the Company were unlimited. Shares have no par value. SHARES USD Issued and fully paid ordinary shares As at January 1, 2022 33,806,422 — Shares issued 2,660,877 — As at June 30, 2022 36,467,299 — As at January 1, 2021 28,556,422 64 Shares issued — — As at June 30, 2021 28,556,422 64 During the six months ended June 30, 2022, the Group issued 720,558 shares as a partial payment for acquisitions made (refer to Note 4). During the six months ended June 30, 2022, the Group issued 1,907,377 shares in exchange for warrants exercised.

CAPITAL RESERVE

CAPITAL RESERVE	6 Months Ended
	Jun. 30, 2022
Disclosure of classes of share capital [abstract]
CAPITAL RESERVE	CAPITAL RESERVE Six Months Ended June 30, 2022 2021 Opening carrying amount 55,953 19,979 Share options exercised (Note 11) 138 — Share capital issued (Note 9) 7,619 — Closing carrying amount 63,711 19,979

SHARE OPTIONS AND WARRANTS RESE

SHARE OPTIONS AND WARRANTS RESERVE	6 Months Ended
	Jun. 30, 2022
Disclosure Of Share Options And Warrants Reserve [Abstract]
SHARE OPTIONS AND WARRANTS RESERVE	SHARE OPTIONS AND WARRANTS RESERVE Changes in the share option and warrants reserve are as follows: OPTIONS USD As at January 1, 2022 7,021,514 2,442 Share options and warrants expense — 1,609 Share options granted 655,544 — Share options exercised (2,109,744) (139) Share warrants repurchased (200,000) (992) Share options forfeited (19,330) — Other — (20) As at June 30, 2022 5,347,984 2,901 As at January 1, 2021 2,854,744 296 Share options and warrants expense — 297 Modification of share warrant — 869 Share options forfeited (10,000) — As at June 30, 2021 2,844,744 1,462 During the quarter ended June 30, 2022, the Group repurchased 200,000 warrants at fair value for cash consideration of $800.

SHARE-BASED PAYMENTS

SHARE-BASED PAYMENTS	6 Months Ended
	Jun. 30, 2022
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”). The Plan was amended and restated on July 6, 2021 and further amended and restated on May 18, 2022. Under the Plan, the Company may grant to employees, officers, directors, consultants and advisors options (incentive stock options and non-statutory stock options) or share warrants to purchase the Company’s ordinary shares, restricted stock units, restricted shares and other equity-based awards. Under the terms of the Plan, awards may be made for up to 2,176,128 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 of ordinary shares (the "IPO"), the Company granted options for 4,056,770 shares subject to performance vesting under the Founders' Award. Each option is divided in twelve tranches 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, 2022, the performance conditions were not met for any of the tranches. The number of awards outstanding under the Plan and Founders' Award as at June 30, 2022, is as follows: NUMBER WEIGHTED Awards outstanding as at January 1, 2022 4,911,770 7.49 Granted 655,544 10.53 Forfeited (19,330) 10.53 Repurchased (200,000) 4.00 Awards outstanding as at June 30, 2022 5,347,984 8.21 Awards outstanding as at January 1, 2021 745,000 3.01 Forfeited (10,000) 3.01 Awards outstanding as at June 30, 2021 735,000 3.01 Share-based Payment Expense Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Equity classified share options, warrants and restricted shares expense 885 171 1,609 341 Liability classified warrants' expense — 74 — 722 Share-based payment expense 885 245 1,609 1,063 Determination of Fair Value of Options and Warrants In June 2021, the liability-classified warrant issued in November 2020 was modified to additionally allow net-share settlement in the event of the holder’s employment termination. The Company has the right to choose between settlement on a net-share or net-cash basis. Accordingly, effective in June 2021, the warrant qualified for recognition as an equity instrument. The carrying value of the warrant liability of $869 was reclassified as equity at the modification date. As of modification date, the fair value per share for this warrant of EUR 3.66 was determined using the Black-Scholes model with the main data inputs being volatility of 60%, an expected life of 3.4 years and an annual risk-free interest rate of 0.51%. The exercise price for this warrant is EUR 3.01 per share. Restricted shares During the six months ended June 30, 2022, the board of directors of the Company approved the issuance of 32,942 restricted stock awards to non-executive directors, of which 22,422 were issued during the quarter ended June 30, 2022. The Group recorded share-based payment expense related to the restricted stock awards of $21 for the six months ended June 30, 2022, of which $16 was recorded for the quarter ended June 30, 2022. At June 30, 2022, there was $203 of total unrecognized compensation cost related to restricted stock awards.

BORROWINGS

BORROWINGS	6 Months Ended
	Jun. 30, 2022
Borrowings [abstract]
BORROWINGS	BORROWINGS As At As At 2022 2021 Non-current — — Current 6,107 5,944 Total 6,107 5,944 For the three months ended June 30, 2022 and 2021, the Group paid interest of $Nil and $Nil, respectively, on the term loan. For the six months ended June 30, 2022 and 2021, the Group paid interest of $120 and $121, respectively, on the term loan.

TRADE AND OTHER PAYABLES

TRADE AND OTHER PAYABLES	6 Months Ended
	Jun. 30, 2022
Trade and other payables [abstract]
TRADE AND OTHER PAYABLES	TRADE AND OTHER PAYABLES As At As At 2022 2021 Trade payables (i) 1,576 1,045 Accruals 1,965 1,968 Indirect taxes 305 256 Deferred income 1,295 — Other payables 202 22 5,343 3,291 _______________ (i) Trade payables balance is unsecured, interest-free and settled within 60 days from incurrence.

DEFERRED TAX

DEFERRED TAX	6 Months Ended
	Jun. 30, 2022
Disclosure Of Deferred Tax [Abstract]
DEFERRED TAX	DEFERRED TAX Deferred tax assets and liabilities are offset when they relate to the same fiscal authority, and there is a legally enforceable right to offset current tax assets against current tax liabilities. Deferred tax assets and liabilities are presented on a gross basis in the consolidated statement of financial position for amounts attributable to different tax jurisdictions which cannot be offset. Deferred tax assets and liabilities are presented net on a consolidated basis within a tax jurisdiction when there is a legally enforceable right to fiscal consolidation. As at June 30, 2022 Deferred tax is presented on a gross basis in the consolidated statement of financial position. As at March 31, 2022 Deferred tax was presented on a net basis in the consolidated statement of financial position. The following amounts determined after appropriate offsetting are shown in the consolidated statement of financial position: As At As At 2022 2021 Deferred tax asset to be recovered after more than 12 months 6,104 7,028 Deferred tax liability to be paid after more than 12 months (3,584) — The change in deferred tax account is as follows: Six Months Ended June 30, 2022 Deferred tax , net at the beginning of the period 7,028 Business combination (Note 4) (4,008) Credited to the consolidated statement of comprehensive income 17 Translation differences (517) Deferred tax, net at the end of the period 2,520 Deferred taxes are calculated on temporary differences under the liability method using the principal tax rate within the relevant jurisdiction. The balance is comprised of the following: As At As At 2022 2021 Intangible assets - deferred tax assets 5,782 6,481 Intangible assets - deferred tax liability (3,584) — Trading losses and other allowances 322 547 At June 30, 2022, the Group had unutilized trading losses and other allowances of $27,152 of which $20,439 were not recognized based on management’s performance projections for 2022 through 2026 and the related ability to utilize the tax losses resulting in a recognition of a deferred tax asset of $322. At June 30, 2022, the Group had unutilized capital allowances of $77,804 related to intangible assets, of which $31,823 were not recognized based on management’s performance projections for 2022 – 2026 and related ability to utilize capital allowance resulting in a recognition of a deferred tax asset of $5,782. At June 30, 2022, deferred tax liability amounted to $3,584 and related to intangible assets acquired as a part of RotoSports acquisition (Note 4). At December 31, 2021, the Group had unutilized trading losses and other allowances of $31,508 of which $20,576 were not recognized based on management’s performance projections for 2022 – 2026 and the related ability to utilize the tax losses resulting in deferred tax asset recognition of $547. At December 31, 2021, the Group had unutilized capital allowances of $93,409 related to intangible assets, a net increase of $28 million during the year as a result of a step up in the intangible assets' value after the public offering in July 2021. The balance of $41,554 was not recognized based on management’s performance projections for 2022 – 2026 and related ability to utilize capital allowance resulting in a recognition of a deferred tax asset of $6,481.

REVENUE

REVENUE	6 Months Ended
	Jun. 30, 2022
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 months ended June 30, 2022, our top ten customers accounted for 50% of our revenue and our largest customer accounted for 9% our revenue. For the three months ended June 30, 2021, our top ten customers accounted for 57% of our revenue and our largest customer accounted for 19% of our revenue. For the six months ended June 30, 2022, our top ten customers accounted for 54% of our revenue and our largest customer accounted for 12% our revenue. For the six months ended June 30, 2021, our top ten customers accounted for 57% of our revenue and our largest customer accounted for 19% of our revenue. The Group presents revenue as disaggregated by market based on the location of the end user as follows: Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 U.K. and Ireland 6,718 5,410 12,993 11,682 Other Europe 2,083 2,822 4,033 5,822 North America 6,221 1,408 16,860 3,060 Rest of the world 902 752 1,623 1,345 Total revenues 15,924 10,392 35,509 21,909 The Group presents disaggregated revenue by monetization type is as follows: Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Performance marketing 12,292 9,223 28,693 19,830 Subscription 744 — 1,553 — Advertising and other 2,888 1,169 5,263 2,079 Total revenues 15,924 10,392 35,509 21,909 The Group also tracks its revenues based on the product type from which it is derived. Revenue disaggregated by product type is as follows: Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Casino 12,010 9,087 22,452 19,201 Sports 3,781 1,170 12,824 2,343 Other 133 135 233 365 Total revenues 15,924 10,392 35,509 21,909

OPERATING EXPENSES

OPERATING EXPENSES	6 Months Ended
	Jun. 30, 2022
Material income and expense [abstract]
OPERATING EXPENSES	OPERATING EXPENSES Sales and marketing expenses Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Wages, salaries, benefits and social security costs 4,251 1,847 7,976 3,387 External marketing expenses 1,311 371 2,329 726 Amortization of intangible assets 1,707 463 3,311 926 Share-based payments 114 155 244 301 External content 768 219 1,541 370 Other 303 89 415 138 Total sales and marketing expenses 8,454 3,144 15,816 5,848 Technology expenses Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Wages, salaries, benefits and social security costs 1,075 789 2,097 1,397 Depreciation of property and equipment — 4 — 8 Amortization of intangible assets 100 31 177 41 Share-based payments 5 — 10 — Software and subscriptions 142 46 244 79 Other 177 74 334 109 Total technology expenses 1,499 944 2,862 1,634 General and administrative expenses Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Wages, salaries, benefits and social security costs 1,884 943 4,066 1,838 Share-based payments 766 90 1,355 762 Depreciation of property and equipment 44 43 87 74 Amortization of right-of-use assets 101 93 203 167 Short term leases 203 83 367 170 Legal and consultancy fees 1,097 468 2,121 886 Acquisition related costs 180 — 454 — Accounting and legal fees related to offering — 392 — 898 Employees’ bonuses related to offering — 1,090 — 1,090 Insurance 170 16 351 20 Other 359 169 628 254 Total general and administrative expenses 4,804 3,387 9,632 6,159 Fair value movements on continent consideration The fair value movement on contingent consideration is directly associated with the acquisition of BonusFinder. The Group expects to incur gains or losses related to the contingent consideration until April 2024. (See Note 4)

FINANCE INCOME AND FINANCE EXPE

FINANCE INCOME AND FINANCE EXPENSES	6 Months Ended
	Jun. 30, 2022
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, 2022 2021 2022 2021 Finance income 3,491 394 4,319 552 Finance expenses (1,056) (524) (1,307) (761) Net finance income (expenses) 2,435 (130) 3,012 (209) Finance income of the Group is mainly comprised of translation gains of balances of monetary assets and liabilities denominated in currencies other than each entity’s functional currency, and related to revaluation of intercompany balances. Finance expense consists of the following: Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Interest expense on borrowings 140 118 260 242 Interest expense on lease liabilities 45 48 95 97 Translation losses of balances of monetary assets and liabilities denominated in currencies 658 331 713 370 Unwinding of deferred consideration 160 — 160 — Other finance costs 53 27 79 52 1,056 524 1,307 761 The unwinding of deferred consideration is directly associated with the acquisition of RotoWire. The Group expects to incur financial expenses related to the deferred consideration until December 2023. (Note 4)

BASIC AND DILUTED INCOME PER SH

BASIC AND DILUTED INCOME PER SHARE	6 Months Ended
	Jun. 30, 2022
Earnings per share [abstract]
BASIC AND DILUTED INCOME PER SHARE	BASIC AND DILUTED INCOME PER SHARE Basic income per share is calculated by dividing net income by the weighted average number of ordinary shares outstanding during the quarter. Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Net income for the period attributable to the shareholders 56 2,445 4,542 6,911 Weighted-average number of ordinary shares, basic 35,443,258 28,556,422 35,176,469 28,556,422 Net income per share attributable to shareholders, basic 0.00 0.09 0.13 0.24 Net income for the period attributable to the shareholders 56 2,445 4,542 6,911 Weighted-average number of ordinary shares, diluted 36,057,597 31,401,166 36,131,524 31,401,166 Net income per share attributable to shareholders, diluted 0.00 0.08 0.13 0.22

INCOME TAX

INCOME TAX	6 Months Ended
	Jun. 30, 2022
Major components of tax expense (income) [abstract]
INCOME TAX	INCOME TAX Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Current tax expense 54 509 516 1,109 Deferred tax charge (benefit) (Note 15) 76 73 (17) 139 130 582 499 1,248 For three and six month ended June 30, 2022, the effective tax rate of the Group amounted to 69.9% and 9.9%, respectively (2021: 19.2% and 15.3%) as follows: Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Income before tax 186 3,027 5,041 8,159 Tax expense (credit) (269) 151 366 408 Tax effects of: Disallowed expenses 205 140 482 246 Movements in temporary differences 193 (16) (352) (79) Income subject to other tax rates — 309 — 669 Other 1 (2) 3 4 130 582 499 1,248

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 2022
Related party transactions [abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS All significant shareholders and other companies controlled or significantly influenced by the shareholders, and all members of the key management personnel of the Group are considered by the board of directors of the Company to be related parties. 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 was comprised of the following: Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Salaries and remuneration to key management and executive directors 1,053 1,036 2,403 2,015 Non-executive directors’ fees 129 122 255 183 1,182 1,158 2,658 2,198 The emoluments paid to the Directors during the three months ended June 30, 2022 and 2021 amounted to $547 and $166, respectively. The emoluments paid to the Directors during the six months ended June 30, 2022 and 2021 amounted to $1,117 and $332, respectively. The following transactions were carried out with related parties: Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Expenses Remuneration paid as consultancy fees 443 756 1,005 1,012 Share-based payments 470 74 971 722 Salaries and wages 269 369 681 458 Other expenses 4 4 8 8 1,186 1,203 2,665 2,200 At June 30, 2022 and December 31, 2021, the balance outstanding to related parties was $305 and $584, respectively. At June 30, 2022 and December 31, 2021, the following options and warrants were held by related parties: As At As At 2022 2021 Key management and executive directors 4,662,930 6,216,514

EVENTS AFTER THE REPORTING PERI

EVENTS AFTER THE REPORTING PERIOD	6 Months Ended
	Jun. 30, 2022
Events After The Reporting Period [Abstract]
EVENTS AFTER THE REPORTING PERIOD	EVENTS AFTER THE REPORTING PERIODThere were no significant events after the reporting date.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2022
Summary Of Significant Accounting Policies [Abstract]
BASIS OF PRESENTATION	These 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 2021 audited consolidated financial statements included in the Company’s Annual Report, previously filed with the United States Securities and Exchange Commission on March 25, 2022 (“2021 audited consolidated financial statements”)
USE OF ESTIMATES AND JUDGEMENTS	USE OF ESTIMATES AND JUDGEMENTS In preparing these 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 in line with those described in its 2021 audited consolidated financial statements. Estimates and judgements used in business combination accounting are described in Note 4 while estimates and judgements used in deferred tax accounting are disclosed in Note 15.
NEW AND AMENDED STANDARDS ADOPTED BY THE GROUP IN 2022	NEW AND AMENDED STANDARDS ADOPTED BY THE GROUP IN 2022 The Group has analyzed the following amendments to existing standards that are mandatory for the Group’s accounting period beginning on January 1, 2022, and determined they had limited or no impact on the Group’s financial statements: • Amendments to IFRS 3, Business Combinations • Amendments to IAS 16, Property, plant and equipment - Proceeds before intended use • Amendments to IAS 37, Onerous Contracts - Cost of Fulfilling a Contract • Annual improvements to IFRS Standards 2018-2020
STANDARDS ISSUED BUT NOT YET EFFECTIVE	STANDARDS ISSUED BUT NOT YET EFFECTIVE There are a number of standards and interpretations which have been issued but will not be effective until periods beginning after to December 31, 2022. These amendments have not been early adopted for these condensed consolidated financial statements and are not expected to have a significant impact on disclosures or amounts reported in the Group’s consolidated financial statements in the period of initial application.
FOREIGN CURRENCY TRANSLATION	FOREIGN CURRENCY TRANSLATION The following exchange rates were used to translate the financial statements of the Group from Euros into USD: PERIOD END (1) AVERAGE FOR PERIOD (2) BEGINNING OF PERIOD (1) LOW HIGH Six Months Ended June 30, (EUR per USD) 2022 0.96 0.92 0.88 0.87 0.96 2021 0.84 0.83 0.81 0.81 0.85 (1) Exchange rates are as per European Central Bank. (2) The average is based on published rates refreshed daily by the European Central Bank.
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 Chief Operating Officer ("COO"), and the Chief Financial Officer ("CFO"). 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.
CREDIT RISK MANAGEMENT	CREDIT RISK MANAGEMENT Credit risk arises from cash and cash equivalents and trade and other receivables. The exposure as of the reporting date is as follows: As At As At Trade and other receivables (excluding prepayments) 8,426 4,253 Cash and cash equivalents 31,102 51,047 39,528 55,300 For the three months ended June 30, 2022 and 2021, revenues generated from one customer amounted to 9% and 19% of the Group's total sales, respectively. For the six months ended June 30, 2022 and 2021, revenues generated from one customer amounted to 12% and 19% of the Group’s total sales, respectively. The Group has the following financial assets that are subject to the expected credit loss ("ECL") model: trade receivables and other financial assets carried at amortized cost. The Group applies the IFRS 9 simplified approach to measure expected credit losses which uses a lifetime expected loss allowance for all trade receivables. The expected loss rates are based on the historical credit losses experienced over a recent twelve-month period. The historical loss rates are adjusted to reflect current and forward-looking information on macroeconomic factors (such as Gross Domestic Product 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 At As At Between one and two months 843 159 Between two and three months 318 15 More than three months 198 7 1,359 181 The activity in the credit loss allowance was as follows: Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Balance at the beginning of the period 666 454 142 352 Increase (decrease) in credit losses allowance 71 (240) 597 (100) Write offs — 7 — 19 Translation effect (50) (5) (52) (55) Balance at the end of the period 687 216 687 216 The Company recognized a specific provision of $79 ($Nil) on trade receivables during the three and six months ended June 30, 2022 (June 30, 2021). The Group actively manages credit limits and exposures in a practicable 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. The Group believes it was not exposed to significant credit risk as at the end of the current reporting period. As cash and cash equivalents are held with 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, 2022.
BUSINESS COMBINATIONS	BUSINESS COMBINATIONS When a business is acquired, the purchase price is allocated to the various components of the acquisition based upon the fair value of each component using various valuation techniques, including the market approach, income approach and/or cost approach. The accounting standard for business combinations requires identifiable assets, liabilities, noncontrolling interests and goodwill acquired to be recorded at acquisition date fair values. Transaction costs related to the acquisition of the business are expensed as incurred. Acquisition-related costs, other than those incurred for the issuance of debt or equity instruments, are charged to the consolidated statement of operations as they are incurred. Acquired intangible assets other than goodwill are amortized over their estimated useful lives unless the lives are determined to be indefinite. Amortization of these intangible assets in general are recognized on a straight-line basis over an average finite useful life primarily ranging from approximately one
REVENUE RECOGNITION	REVENUE RECOGNITION Advertising, media and other revenue includes revenue from arrangements not based on the referred players including advertising on our platform and onboarding fees. Revenue is recognized straight-line over the term of the contract as the performance obligations are satisfied.
COST OF SALES	COST OF SALES Cost of sales includes license fees incurred as part of agreements with media partners and data and payment processing fees related to subscription access on certain websites of the Group.

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Jun. 30, 2022
Summary Of Significant Accounting Policies [Abstract]
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 Euros into USD: PERIOD END (1) AVERAGE FOR PERIOD (2) BEGINNING OF PERIOD (1) LOW HIGH Six Months Ended June 30, (EUR per USD) 2022 0.96 0.92 0.88 0.87 0.96 2021 0.84 0.83 0.81 0.81 0.85 (1) Exchange rates are as per European Central Bank. (2) The average is based on published rates refreshed daily by the European Central Bank.
Summary of Credit Risk Exposure	Credit risk arises from cash and cash equivalents and trade and other receivables. The exposure as of the reporting date is as follows: As At As At Trade and other receivables (excluding prepayments) 8,426 4,253 Cash and cash equivalents 31,102 51,047 39,528 55,300
Summary of Aging of Trade Receivables	The aging of trade receivables that are past due but not impaired is shown below: As At As At Between one and two months 843 159 Between two and three months 318 15 More than three months 198 7 1,359 181
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, 2022 2021 2022 2021 Balance at the beginning of the period 666 454 142 352 Increase (decrease) in credit losses allowance 71 (240) 597 (100) Write offs — 7 — 19 Translation effect (50) (5) (52) (55) Balance at the end of the period 687 216 687 216

ACQUISITIONS (Tables)

ACQUISITIONS (Tables)	6 Months Ended
	Jun. 30, 2022
Disclosure of detailed information about business combination [abstract]
Summary of Preliminary Purchase Price Allocation	The table below outlines the preliminary purchase price allocation of the purchase for RotoWire to the acquired identifiable assets, liabilities assumed and goodwill: Purchase price consideration: Cash paid 14,700 Common shares issued, at fair value 4,600 Deferred consideration, at fair value 7,250 Total acquisition consideration 26,550 Assets acquired: Cash and cash equivalents 1,999 Accounts receivable 760 Prepaid expenses and other current assets 292 Identifiable intangible assets 19,000 Right of use asset 617 Other assets 7 Total assets acquired 22,675 Liabilities assumed: Accounts payable (16) Deferred income (1,120) Lease liability (617) Deferred tax (4,008) Other current liabilities (1,140) Total liabilities assumed (6,901) Total net assets 15,774 Goodwill 10,776 Total acquisition consideration 26,550 The table below outlines the preliminary purchase price allocation of the purchase for BonusFinder to the acquired identifiable assets, liabilities assumed and goodwill: Purchase price consideration: Cash paid 11,168 Cash payable 4,279 Common shares issued, at fair value 2,792 Contingent consideration, at fair value 20,437 Total acquisition consideration 38,676 Assets acquired: Cash and cash equivalents 4,574 Accounts receivable and other current assets 1,284 Identifiable intangible assets 33,475 Right of use asset 126 Other non-current assets 37 Total assets acquired 39,496 Liabilities assumed: Accounts payable (234) Corporate tax payable (460) Lease liability (126) Total liabilities assumed (820) Total net assets 38,676 Goodwill — Total acquisition consideration 38,676

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
	Jun. 30, 2022
Disclosure of detailed information about property, plant and equipment [abstract]
Summary of Property and Equipment	COMPUTER LEASEHOLD TOTAL Net book amount at January 1, 2022 433 136 569 Additions 242 — 242 Depreciation charge (76) (11) (87) Translation differences (78) (2) (80) At June 30, 2022 521 123 644 Cost 854 213 1,067 Accumulated depreciation (333) (90) (423) Net book amount at June 30, 2022 521 123 644 Net book amount at January 1, 2021 342 173 515 Additions 218 — 218 Depreciation charge (68) (14) (82) Translation differences (36) (5) (41) At June 30, 2021 456 154 610 Cost 855 235 1,090 Accumulated depreciation (399) (81) (480) Net book amount at June 30, 2021 456 154 610
Summary of Reconciliation of Depreciation Expense	The following is the reconciliation of depreciation expense for the six months ended June 30, 2022 and 2021: Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Depreciation expensed to technology expenses — 4 — 8 Depreciation expensed to general and administrative expenses 44 43 87 74 Total depreciation expense 44 47 87 82

LEASES (Tables)

LEASES (Tables)	6 Months Ended
	Jun. 30, 2022
Lease liabilities [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- LEASE At January 1, 2022 1,465 1,679 Additions as a part business combinations 743 743 Amortization of right-of-use assets (203) — Interest expense — 95 Payments — (260) Translation differences (109) (135) At June 30, 2022 1,896 2,122 At January 1, 2021 1,799 1,975 Additions — — Amortization of right-of-use assets (167) — Interest expense — 97 Payments — (191) Translation differences (20) (70) At June 30, 2021 1,612 1,811
Summary of Expense Relating to Payments Not Included in Measurement of Lease Liability	The expense relating to payments not included in the measurement of the lease liability is as follows: Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Short-term leases 203 83 367 170

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	6 Months Ended
	Jun. 30, 2022
Disclosure of detailed information about intangible assets [abstract]
Summary of Intangible Assets	DOMAIN GOODWILL CUSTOMER CONTENT OTHER TOTAL Net book amount at January 1, 2022 23,922 — — — 1,497 25,419 Additions 1,052 — — — 996 2,048 Business combinations (Note 4) 42,599 10,776 6,314 3,562 — 63,251 Amortization charge (864) — (550) (1,896) (177) (3,488) Translation differences (4,036) 4 (21) (11) (91) (4,155) Net book amount at 62,673 10,780 5,742 1,655 2,225 83,076 Cost 68,706 10,780 7,197 3,529 2,584 92,795 Accumulated amortization (6,033) — (1,455) (1,874) (358) (9,719) Net book amount at June 30, 2022 62,673 10,780 5,742 1,655 2,225 83,076 Net book amount at January 1, 2021 23,543 — — — 17 23,560 Additions 956 — — — 744 1,700 Amortization charge (946) — — — (21) (967) Translation differences (720) — — — (47) (767) Net book amount at 22,833 — — — 693 23,526 Cost 27,853 — 1,049 — 730 29,632 Accumulated amortization (5,020) — (1,049) — (37) (6,106) Net book amount at June 30, 2021 22,833 — — — 693 23,526

TRADE AND OTHER RECEIVABLES (Ta

TRADE AND OTHER RECEIVABLES (Tables)	6 Months Ended
	Jun. 30, 2022
Trade and other payables [abstract]
Summary of Trade and Other Receivables	As At As At 2022 2021 Current Trade receivables, net 7,827 4,003 Other receivables 373 129 Deposits 226 121 Prepayments 530 1,244 8,956 5,497 As At AS AT 2022 2021 Trade receivables, gross 8,514 4,145 Credit loss allowance (687) (142) Trade receivables, net 7,827 4,003

SHARE CAPITAL (Tables)

SHARE CAPITAL (Tables)	6 Months Ended
	Jun. 30, 2022
Disclosure of classes of share capital [abstract]
Summary of Share Capital	At June 30, 2022, total authorized shares of the Company were unlimited. Shares have no par value. SHARES USD Issued and fully paid ordinary shares As at January 1, 2022 33,806,422 — Shares issued 2,660,877 — As at June 30, 2022 36,467,299 — As at January 1, 2021 28,556,422 64 Shares issued — — As at June 30, 2021 28,556,422 64

CAPITAL RESERVE (Tables)

CAPITAL RESERVE (Tables)	6 Months Ended
	Jun. 30, 2022
Disclosure of classes of share capital [abstract]
Summary of Capital Reserve	Six Months Ended June 30, 2022 2021 Opening carrying amount 55,953 19,979 Share options exercised (Note 11) 138 — Share capital issued (Note 9) 7,619 — Closing carrying amount 63,711 19,979

SHARE OPTIONS AND WARRANTS RE_2

SHARE OPTIONS AND WARRANTS RESERVE (Tables)	6 Months Ended
	Jun. 30, 2022
Disclosure Of Share Options And Warrants Reserve [Abstract]
Summary of Changes in Share Option and Warrants Reserve	Changes in the share option and warrants reserve are as follows: OPTIONS USD As at January 1, 2022 7,021,514 2,442 Share options and warrants expense — 1,609 Share options granted 655,544 — Share options exercised (2,109,744) (139) Share warrants repurchased (200,000) (992) Share options forfeited (19,330) — Other — (20) As at June 30, 2022 5,347,984 2,901 As at January 1, 2021 2,854,744 296 Share options and warrants expense — 297 Modification of share warrant — 869 Share options forfeited (10,000) — As at June 30, 2021 2,844,744 1,462

SHARE-BASED PAYMENTS (Tables)

SHARE-BASED PAYMENTS (Tables)	6 Months Ended
	Jun. 30, 2022
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Summary of Awards Outstanding	The number of awards outstanding under the Plan and Founders' Award as at June 30, 2022, is as follows: NUMBER WEIGHTED Awards outstanding as at January 1, 2022 4,911,770 7.49 Granted 655,544 10.53 Forfeited (19,330) 10.53 Repurchased (200,000) 4.00 Awards outstanding as at June 30, 2022 5,347,984 8.21 Awards outstanding as at January 1, 2021 745,000 3.01 Forfeited (10,000) 3.01 Awards outstanding as at June 30, 2021 735,000 3.01
Schedule of Share-based Payment Expense	Share-based Payment Expense Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Equity classified share options, warrants and restricted shares expense 885 171 1,609 341 Liability classified warrants' expense — 74 — 722 Share-based payment expense 885 245 1,609 1,063

BORROWINGS (Tables)

BORROWINGS (Tables)	6 Months Ended
	Jun. 30, 2022
Borrowings [abstract]
Summary of Non-current and Current Borrowings	As At As At 2022 2021 Non-current — — Current 6,107 5,944 Total 6,107 5,944

TRADE AND OTHER PAYABLES (Table

TRADE AND OTHER PAYABLES (Tables)	6 Months Ended
	Jun. 30, 2022
Trade and other payables [abstract]
Summary of Trade and Other Payables	As At As At 2022 2021 Trade payables (i) 1,576 1,045 Accruals 1,965 1,968 Indirect taxes 305 256 Deferred income 1,295 — Other payables 202 22 5,343 3,291 _______________ (i) Trade payables balance is unsecured, interest-free and settled within 60 days from incurrence.

DEFERRED TAX (Tables)

DEFERRED TAX (Tables)	6 Months Ended
	Jun. 30, 2022
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 At As At 2022 2021 Deferred tax asset to be recovered after more than 12 months 6,104 7,028 Deferred tax liability to be paid after more than 12 months (3,584) —
Summary of Change in Deferred Income Tax	The change in deferred tax account is as follows: Six Months Ended June 30, 2022 Deferred tax , net at the beginning of the period 7,028 Business combination (Note 4) (4,008) Credited to the consolidated statement of comprehensive income 17 Translation differences (517) Deferred tax, net at the end of the period 2,520
Disclosure of Deferred Taxes Calculated on Temporary Differences	Deferred taxes are calculated on temporary differences under the liability method using the principal tax rate within the relevant jurisdiction. The balance is comprised of the following: As At As At 2022 2021 Intangible assets - deferred tax assets 5,782 6,481 Intangible assets - deferred tax liability (3,584) — Trading losses and other allowances 322 547

REVENUE (Tables)

REVENUE (Tables)	6 Months Ended
	Jun. 30, 2022
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 the end user as follows: Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 U.K. and Ireland 6,718 5,410 12,993 11,682 Other Europe 2,083 2,822 4,033 5,822 North America 6,221 1,408 16,860 3,060 Rest of the world 902 752 1,623 1,345 Total revenues 15,924 10,392 35,509 21,909 The Group presents disaggregated revenue by monetization type is as follows: Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Performance marketing 12,292 9,223 28,693 19,830 Subscription 744 — 1,553 — Advertising and other 2,888 1,169 5,263 2,079 Total revenues 15,924 10,392 35,509 21,909 The Group also tracks its revenues based on the product type from which it is derived. Revenue disaggregated by product type is as follows: Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Casino 12,010 9,087 22,452 19,201 Sports 3,781 1,170 12,824 2,343 Other 133 135 233 365 Total revenues 15,924 10,392 35,509 21,909

OPERATING EXPENSES (Tables)

OPERATING EXPENSES (Tables)	6 Months Ended
	Jun. 30, 2022
Material income and expense [abstract]
Summary of Operating Expenses	Sales and marketing expenses Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Wages, salaries, benefits and social security costs 4,251 1,847 7,976 3,387 External marketing expenses 1,311 371 2,329 726 Amortization of intangible assets 1,707 463 3,311 926 Share-based payments 114 155 244 301 External content 768 219 1,541 370 Other 303 89 415 138 Total sales and marketing expenses 8,454 3,144 15,816 5,848 Technology expenses Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Wages, salaries, benefits and social security costs 1,075 789 2,097 1,397 Depreciation of property and equipment — 4 — 8 Amortization of intangible assets 100 31 177 41 Share-based payments 5 — 10 — Software and subscriptions 142 46 244 79 Other 177 74 334 109 Total technology expenses 1,499 944 2,862 1,634 General and administrative expenses Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Wages, salaries, benefits and social security costs 1,884 943 4,066 1,838 Share-based payments 766 90 1,355 762 Depreciation of property and equipment 44 43 87 74 Amortization of right-of-use assets 101 93 203 167 Short term leases 203 83 367 170 Legal and consultancy fees 1,097 468 2,121 886 Acquisition related costs 180 — 454 — Accounting and legal fees related to offering — 392 — 898 Employees’ bonuses related to offering — 1,090 — 1,090 Insurance 170 16 351 20 Other 359 169 628 254 Total general and administrative expenses 4,804 3,387 9,632 6,159

FINANCE INCOME AND FINANCE EX_2

FINANCE INCOME AND FINANCE EXPENSES (Tables)	6 Months Ended
	Jun. 30, 2022
Disclosure Of Finance Income And Expenses [Abstract]
Summary of Finance Income and Finance Expenses	Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Finance income 3,491 394 4,319 552 Finance expenses (1,056) (524) (1,307) (761) Net finance income (expenses) 2,435 (130) 3,012 (209)
Finance Expenses	Finance expense consists of the following: Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Interest expense on borrowings 140 118 260 242 Interest expense on lease liabilities 45 48 95 97 Translation losses of balances of monetary assets and liabilities denominated in currencies 658 331 713 370 Unwinding of deferred consideration 160 — 160 — Other finance costs 53 27 79 52 1,056 524 1,307 761

BASIC AND DILUTED INCOME PER _2

BASIC AND DILUTED INCOME PER SHARE (Tables)	6 Months Ended
	Jun. 30, 2022
Earnings per share [abstract]
Summary of Income Per Share Calculation	Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Net income for the period attributable to the shareholders 56 2,445 4,542 6,911 Weighted-average number of ordinary shares, basic 35,443,258 28,556,422 35,176,469 28,556,422 Net income per share attributable to shareholders, basic 0.00 0.09 0.13 0.24 Net income for the period attributable to the shareholders 56 2,445 4,542 6,911 Weighted-average number of ordinary shares, diluted 36,057,597 31,401,166 36,131,524 31,401,166 Net income per share attributable to shareholders, diluted 0.00 0.08 0.13 0.22

INCOME TAX (Tables)

INCOME TAX (Tables)	6 Months Ended
	Jun. 30, 2022
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, 2022 2021 2022 2021 Current tax expense 54 509 516 1,109 Deferred tax charge (benefit) (Note 15) 76 73 (17) 139 130 582 499 1,248
Summary of Reconciliation of Income Tax Expense (Benefit)	For three and six month ended June 30, 2022, the effective tax rate of the Group amounted to 69.9% and 9.9%, respectively (2021: 19.2% and 15.3%) as follows: Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Income before tax 186 3,027 5,041 8,159 Tax expense (credit) (269) 151 366 408 Tax effects of: Disallowed expenses 205 140 482 246 Movements in temporary differences 193 (16) (352) (79) Income subject to other tax rates — 309 — 669 Other 1 (2) 3 4 130 582 499 1,248

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	6 Months Ended
	Jun. 30, 2022
Related party transactions [abstract]
Summary of Compensation Paid or Payable to Key Management	Compensation paid or payable to key management was comprised of the following: Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Salaries and remuneration to key management and executive directors 1,053 1,036 2,403 2,015 Non-executive directors’ fees 129 122 255 183 1,182 1,158 2,658 2,198
Summary of Transactions Carried Out with Related Parties	The following transactions were carried out with related parties: Three Months Ended June 30, Six Months Ended June 30, 2022 2021 2022 2021 Expenses Remuneration paid as consultancy fees 443 756 1,005 1,012 Share-based payments 470 74 971 722 Salaries and wages 269 369 681 458 Other expenses 4 4 8 8 1,186 1,203 2,665 2,200
Summary of Warrants Held by Related Parties	At June 30, 2022 and December 31, 2021, the following options and warrants were held by related parties: As At As At 2022 2021 Key management and executive directors 4,662,930 6,216,514

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES - Summary of Exchange Rates Used to Translate Financial Statements into USD from Euros (Details) - EUR per USD	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Disclosure of analysis of other comprehensive income by item [line items]
PERIOD END	0.96	0.84
AVERAGE FOR PERIOD	0.92	0.83
BEGINNING OF PERIOD	0.88	0.81
LOW	0.87	0.81
HIGH	0.96	0.85

SIGNIFICANT ACCOUNTING POLICI_5

SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Details)	3 Months Ended		6 Months Ended
	Jun. 30, 2022 USD ($)	Jun. 30, 2021 USD ($)	Jun. 30, 2022 USD ($) segment	Jun. 30, 2021 USD ($)
Summary Of Significant Accounting Policies [Line Items]
Number of segment | segment			1
Credit Risk
Summary Of Significant Accounting Policies [Line Items]
Impairment on trade receivables | $	$ 79,000	$ 0	$ 79,000	$ 0
Credit Risk | Customer One
Summary Of Significant Accounting Policies [Line Items]
Percentage of revenues	9%	19%	12%	19%
Minimum
Summary Of Significant Accounting Policies [Line Items]
Intangible asset, estimated useful life			1 year
Maximum
Summary Of Significant Accounting Policies [Line Items]
Intangible asset, estimated useful life			16 years

SIGNIFICANT ACCOUNTING POLICI_6

SIGNIFICANT ACCOUNTING POLICIES - Summary of Credit Risk Exposure (Details) - Credit Risk - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Disclosure Of Credit Risk Exposure [Line Items]
Credit exposure	$ 39,528	$ 55,300
Trade and other receivables (excluding prepayments)
Disclosure Of Credit Risk Exposure [Line Items]
Credit exposure	8,426	4,253
Cash and cash equivalents
Disclosure Of Credit Risk Exposure [Line Items]
Credit exposure	$ 31,102	$ 51,047

SIGNIFICANT ACCOUNTING POLICI_7

SIGNIFICANT ACCOUNTING POLICIES - Summary of Aging of Trade Receivables (Details) - Credit Risk - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Disclosure Of Financial Assets That Are Either Past Due Or Impaired [Line Items]
Trade receivables	$ 1,359	$ 181
Between one and two months
Disclosure Of Financial Assets That Are Either Past Due Or Impaired [Line Items]
Trade receivables	843	159
Between two and three months
Disclosure Of Financial Assets That Are Either Past Due Or Impaired [Line Items]
Trade receivables	318	15
More than three months
Disclosure Of Financial Assets That Are Either Past Due Or Impaired [Line Items]
Trade receivables	$ 198	$ 7

SIGNIFICANT ACCOUNTING POLICI_8

SIGNIFICANT ACCOUNTING POLICIES - Summary of Credit Loss Allowance Activity (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Disclosure Of Credit Risk Exposure [Line Items]
Beginning balance			$ 142
Increase (decrease) in credit losses allowance	$ (72)	$ 240	(597)	$ 100
Ending balance	687		687
Credit Risk
Disclosure Of Credit Risk Exposure [Line Items]
Beginning balance	666	454	142	352
Increase (decrease) in credit losses allowance	71	(240)	597	(100)
Write offs	0	7	0	19
Translation effect	(50)	(5)	(52)	(55)
Ending balance	$ 687	$ 216	$ 687	$ 216

ACQUISITIONS - Additional Infor

ACQUISITIONS - Additional Information (Details) € in Thousands, $ in Thousands		3 Months Ended			6 Months Ended		12 Months Ended
	Jan. 01, 2022 USD ($) shares	Jun. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Jun. 30, 2021 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2021 USD ($)	Dec. 31, 2021 USD ($)	Jan. 31, 2022 USD ($) shares	Jan. 31, 2022 EUR (€) shares
Disclosure of detailed information about business combination [line items]
Unwinding of deferred consideration		$ 160		$ 0	$ 160	$ 0
Fair value movement on contingent consideration		(2,849)		$ 0	(2,849)	$ 0
Other liability		$ 165			165		$ 0
RotoSports, Inc.
Disclosure of detailed information about business combination [line items]
Percentage of voting equity interests acquired	100%
Cash paid	$ 14,700
Business combination, consideration transferred	13,500
Business combination, acquisition related costs	$ 1,200
Unregistered ordinary shares issued (in shares) | shares	451,264
Purchase consideration due on first anniversary	$ 2,500
Purchase consideration due on second anniversary	$ 5,300
Percentage of deferred payments	50%
Acquisition-related costs							$ 531
Revenue of acquiree since acquisition date					3,220
Goodwill recognized	$ 10,776
Decrease in goodwill	$ 400
Unwinding of deferred consideration					160
NDC Media
Disclosure of detailed information about business combination [line items]
Percentage of voting equity interests acquired								100%	100%
Cash paid								$ 11,168	€ 10,000
Unregistered ordinary shares issued (in shares) | shares								269,294	269,294
Purchase consideration due on first anniversary								$ 21,850	€ 19,000
Purchase consideration due on second anniversary								32,800	€ 28,500
Acquisition-related costs			$ 299
Revenue of acquiree since acquisition date					4,600
Goodwill recognized								$ 0
Fair value movement on contingent consideration					(2,849)
Adjustments for working capital					$ 4,114
NDC Media | Minimum
Disclosure of detailed information about business combination [line items]
Actuarial assumption of financial conditions rates					50%
Discount rates					3%
Inflation rates					2%
Actuarial assumption of volatility rates					33%
NDC Media | Maximum
Disclosure of detailed information about business combination [line items]
Percentage of deferred payments								50%	50%
Actuarial assumption of financial conditions rates					90%
Discount rates					3.90%
Inflation rates					2.40%
Actuarial assumption of volatility rates					72.60%

ACQUISITIONS - Summary of Preli

ACQUISITIONS - Summary of Preliminary Purchase Price Allocation (Details) € in Thousands, $ in Thousands	Jan. 31, 2022 USD ($)	Jan. 31, 2022 EUR (€)	Jan. 01, 2022 USD ($)
RotoSports, Inc.
Disclosure of detailed information about business combination [line items]
Cash paid			$ 14,700
Cash paid			14,700
Common shares issued, at fair value			4,600
Deferred consideration, at fair value			7,250
Total acquisition consideration			26,550
Cash and cash equivalents			1,999
Accounts receivable			760
Prepaid expenses and other current assets			292
Identifiable intangible assets			19,000
Right of use asset			617
Other assets			7
Total assets acquired			22,675
Accounts payable			(16)
Deferred income			(1,120)
Lease liability			(617)
Deferred tax			(4,008)
Other current liabilities			(1,140)
Total liabilities assumed			(6,901)
Total net assets			15,774
Goodwill			$ 10,776
NDC Media
Disclosure of detailed information about business combination [line items]
Cash paid	$ 11,168	€ 10,000
Cash payable	4,279
Common shares issued, at fair value	2,792
Deferred consideration, at fair value	20,437
Total acquisition consideration	38,676
Cash and cash equivalents	4,574
Accounts receivable and other current assets	1,284
Identifiable intangible assets	33,475
Right of use asset	126
Other non-current assets	37
Total assets acquired	39,496
Accounts payable	(234)
Lease liability	(126)
Deferred tax	(460)
Total liabilities assumed	(820)
Total net assets	38,676
Goodwill	$ 0

PROPERTY AND EQUIPMENT - Summar

PROPERTY AND EQUIPMENT - Summary of Property and Equipment (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Property and Equipment [Roll Forward]
Property and equipment			$ 569	$ 515
Additions			242	218
Depreciation charge	$ (44)	$ (47)	(87)	(82)
Translation differences			(80)	(41)
Property and equipment	644	610	644	610
Computer and Office Equipment
Property and Equipment [Roll Forward]
Property and equipment			433	342
Additions			242	218
Depreciation charge			(76)	(68)
Translation differences			(78)	(36)
Property and equipment	521	456	521	456
Leasehold Improvements
Property and Equipment [Roll Forward]
Property and equipment			136	173
Additions			0	0
Depreciation charge			(11)	(14)
Translation differences			(2)	(5)
Property and equipment	123	154	123	154
Cost
Property and Equipment [Roll Forward]
Property and equipment	1,067	1,090	1,067	1,090
Cost | Computer and Office Equipment
Property and Equipment [Roll Forward]
Property and equipment	854	855	854	855
Cost | Leasehold Improvements
Property and Equipment [Roll Forward]
Property and equipment	213	235	213	235
Accumulated depreciation
Property and Equipment [Roll Forward]
Property and equipment	(423)	(480)	(423)	(480)
Accumulated depreciation | Computer and Office Equipment
Property and Equipment [Roll Forward]
Property and equipment	(333)	(399)	(333)	(399)
Accumulated depreciation | Leasehold Improvements
Property and Equipment [Roll Forward]
Property and equipment	$ (90)	$ (81)	$ (90)	$ (81)

PROPERTY AND EQUIPMENT - Additi

PROPERTY AND EQUIPMENT - Additional Information (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Disclosure Of Property Plant And Equipment [Line Items]
Cash paid for the acquisition of property and equipment	$ 242	$ 218
Office equipment
Disclosure Of Property Plant And Equipment [Line Items]
Cash paid for the acquisition of property and equipment	$ 242	$ 218

PROPERTY AND EQUIPMENT - Summ_2

PROPERTY AND EQUIPMENT - Summary of Reconciliation of Depreciation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Disclosure Of Property Plant And Equipment [Line Items]
Total depreciation expense	$ 44	$ 47	$ 87	$ 82
Technology Expenses
Disclosure Of Property Plant And Equipment [Line Items]
Total depreciation expense	0	4	0	8
General and Administrative Expenses
Disclosure Of Property Plant And Equipment [Line Items]
Total depreciation expense	$ 44	$ 43	$ 87	$ 74

LEASES - Summary of Carrying Am

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, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Right Of Use Asset [Roll Forward]
Right of use asset, beginning balance			$ 1,465	$ 1,799
Additions as a part business combinations			743	0
Amortization of right-of-use assets	$ (101)	$ (93)	(203)	(167)
Translation differences			(109)	(20)
Right of use asset, ending balance	1,896	1,612	1,896	1,612
Lease Liability [Roll Forward]
Lease liability, beginning balance			1,679	1,975
Additions as a part business combinations			743	0
Interest expense	45	48	95	97
Payments	(124)	(96)	(260)	(191)
Translation differences			(135)	(70)
Lease liability, ending balance	$ 2,122	$ 1,811	$ 2,122	$ 1,811

LEASES - Additional Information

LEASES - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Lease liabilities [abstract]
Amortization of right-of-use assets	$ 101	$ 93	$ 203	$ 167
Lease payments	$ 124	$ 96	$ 260	$ 191

LEASES - Summary of Expense Rel

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, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Lease liabilities [abstract]
Short-term leases	$ 203	$ 83	$ 367	$ 170

INTANGIBLE ASSETS - Summary of

INTANGIBLE ASSETS - Summary of Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Intangible Assets [Roll Forward]
Opening book amount			$ 25,419	$ 23,560
Additions			2,048	1,700
Business combinations (Note 4)			63,251
Amortization charge	$ (3,486)	$ (967)	(3,488)	(967)
Translation differences			(4,155)	(767)
Closing net book amount	83,076	23,526	83,076	23,526
Cost
Intangible Assets [Roll Forward]
Closing net book amount	92,795	29,632	92,795	29,632
Accumulated Amortization
Intangible Assets [Roll Forward]
Closing net book amount	(9,719)	(6,106)	(9,719)	(6,106)
DOMAIN NAMES MOBILE APPS AND RELATED WEBSITES
Intangible Assets [Roll Forward]
Opening book amount			23,922	23,543
Additions			1,052	956
Business combinations (Note 4)			42,599
Amortization charge			(864)	(946)
Translation differences			(4,036)	(720)
Closing net book amount	62,673	22,833	62,673	22,833
DOMAIN NAMES MOBILE APPS AND RELATED WEBSITES | Cost
Intangible Assets [Roll Forward]
Closing net book amount	68,706	27,853	68,706	27,853
DOMAIN NAMES MOBILE APPS AND RELATED WEBSITES | Accumulated Amortization
Intangible Assets [Roll Forward]
Closing net book amount	(6,033)	(5,020)	(6,033)	(5,020)
GOODWILL
Intangible Assets [Roll Forward]
Opening book amount			0	0
Additions			0	0
Business combinations (Note 4)			10,776
Translation differences			4	0
Closing net book amount	10,780	0	10,780	0
GOODWILL | Cost
Intangible Assets [Roll Forward]
Closing net book amount	10,780	0	10,780	0
CUSTOMER CONTRACTS
Intangible Assets [Roll Forward]
Opening book amount			0	0
Additions			0	0
Business combinations (Note 4)			6,314
Amortization charge			(550)	0
Translation differences			(21)	0
Closing net book amount	5,742	0	5,742	0
CUSTOMER CONTRACTS | Cost
Intangible Assets [Roll Forward]
Closing net book amount	7,197	1,049	7,197	1,049
CUSTOMER CONTRACTS | Accumulated Amortization
Intangible Assets [Roll Forward]
Closing net book amount	(1,455)	(1,049)	(1,455)	(1,049)
CONTENT ASSETS
Intangible Assets [Roll Forward]
Opening book amount			0	0
Additions			0	0
Business combinations (Note 4)			3,562
Amortization charge			(1,896)	0
Translation differences			(11)	0
Closing net book amount	1,655	0	1,655	0
CONTENT ASSETS | Cost
Intangible Assets [Roll Forward]
Closing net book amount	3,529	0	3,529	0
CONTENT ASSETS | Accumulated Amortization
Intangible Assets [Roll Forward]
Closing net book amount	(1,874)	0	(1,874)	0
OTHER INTANGIBLES
Intangible Assets [Roll Forward]
Opening book amount			1,497	17
Additions			996	744
Business combinations (Note 4)			0
Amortization charge			(177)	(21)
Translation differences			(91)	(47)
Closing net book amount	2,225	693	2,225	693
OTHER INTANGIBLES | Cost
Intangible Assets [Roll Forward]
Closing net book amount	2,584	730	2,584	730
OTHER INTANGIBLES | Accumulated Amortization
Intangible Assets [Roll Forward]
Closing net book amount	$ (358)	$ (37)	$ (358)	$ (37)

INTANGIBLE ASSETS - Additional

INTANGIBLE ASSETS - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Amortization charge	$ 3,486	$ 967	$ 3,488	$ 967
Cash paid for the acquisition of intangible assets and capitalized software developments			2,516	$ 1,741
Intangible assets	10,001		10,001
Domain Names and Related Websites
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Intangible assets with indefinite useful life	62,295		62,295
Mobile Apps
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Intangible assets	378		378
CUSTOMER CONTRACTS
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Intangible assets	5,742		5,742
CONTENT ASSETS
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Intangible assets	1,655		1,655
OTHER INTANGIBLES
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Line Items]
Intangible assets	$ 2,225		$ 2,225

TRADE AND OTHER RECEIVABLES - S

TRADE AND OTHER RECEIVABLES - Summary of Trade and Other Receivables (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Trade and other receivables [abstract]
Trade receivables, net	$ 7,827	$ 4,003
Other receivables	373	129
Deposits	226	121
Prepayments	530	1,244
Trade and other current receivables	8,956	5,497
Trade receivables, gross	8,514	4,145
Credit loss allowance	(687)	(142)
Trade receivables, net	$ 7,827	$ 4,003

TRADE AND OTHER RECEIVABLES - A

TRADE AND OTHER RECEIVABLES - Additional Information (Details)	6 Months Ended
	Jun. 30, 2022
Trade and other receivables [abstract]
Trade receivables, settlement period	45 days

SHARE CAPITAL - Summary of Shar

SHARE CAPITAL - Summary of Share Capital (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Share Capital [Roll Forward]
Beginning balance (in shares)	36,467,299	28,556,422	33,806,422	28,556,422
Shares issued and sold (in shares)	2,660,877	0
Ending balance (in shares)	36,467,299	28,556,422
Beginning balance	$ 0	$ 64
Ending balance	$ 0	$ 64

SHARE CAPITAL - Additional Info

SHARE CAPITAL - Additional Information (Details)	3 Months Ended	6 Months Ended
	Jun. 30, 2022 shares	Jun. 30, 2022 shares
Disclosure Of Classes Of Share Capital [Line Items]
Number of shares issued in acquisition (in shares)		720,558
Number of share warrants exercised (in shares)		1,907,377
Restricted Share Units (RSU)
Disclosure Of Classes Of Share Capital [Line Items]
Number of other equity instruments granted in share-based payment arrangement (in shares)	22,422	32,942

CAPITAL RESERVE- Summary of Cap

CAPITAL RESERVE- Summary of Capital Reserve (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Capital Reserve [Roll Forward]
Opening carrying amount	$ 55,953	$ 19,979
Share options exercised (Note 11)	138	0
Share capital issued (Note 9)	7,619	0
Closing carrying amount	$ 63,711	$ 19,979

SHARE OPTIONS AND WARRANTS RE_3

SHARE OPTIONS AND WARRANTS RESERVE - Summary of Changes in Share Option and Warrants Reserve (Details) $ in Thousands	1 Months Ended	3 Months Ended	6 Months Ended
	Jul. 31, 2021 USD ($) shares	Jun. 30, 2022 USD ($) shares	Jun. 30, 2022 USD ($) shares	Jun. 30, 2021 USD ($) shares
Share Options and Warrants Reserve [Roll Forward]
Number of share options and warrants outstanding (in shares) | shares	2,844,744		7,021,514	2,854,744
Number of awards, granted (in shares) | shares	4,056,770		655,544
Number of share options exercised (in shares) | shares			(2,109,744)
Number of share warrants repurchased (in shares) | shares			(200,000)
Number of share options forfeited (in shares) | shares			(19,330)	(10,000)
Number of modification of share warrants (in shares) | shares				0
Number of share options and warrants outstanding (in shares) | shares		5,347,984	5,347,984	2,844,744
Beginning balance	$ 1,462		$ 2,442	$ 296
Share options and warrants expense			1,609	297
Share options granted			0
Share options exercised			(139)
Share warrants repurchased			(992)
Modification of share warrant				869
Share options forfeited			0	0
Other			(20)
Ending balance		$ 2,901	$ 2,901	$ 1,462
Payments to acquire or redeem entity's shares		$ 800

SHARE-BASED PAYMENTS - Addition

SHARE-BASED PAYMENTS - Additional Information (Details) $ in Thousands		1 Months Ended	3 Months Ended	6 Months Ended
	Oct. 22, 2020 shares	Jul. 31, 2021 USD ($) shares	Jun. 30, 2022 USD ($) shares	Jun. 30, 2022 USD ($) shares	Jun. 30, 2022 USD ($) € / shares
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of awards, granted (in shares) | shares		4,056,770		655,544
Warrant fair value per share (in dollars per share) | € / shares					€ 3.66
Warrants exercise price per share | € / shares					€ 3.01
Expense from share-based payment transactions with employees | $			$ 16	$ 21
Unrecognized expense from share-based payment | $			$ 203	$ 203	€ 203
Number of share warrants repurchased (in shares) | shares				200,000
Share warrants repurchased | $				$ 992
Liability-Classified Warrant Issued in November 2020
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Warrant liability | $		$ 869
2020 Stock Incentive Plan | Common Stock
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of instruments granted (in shares) | shares	2,176,128
Warrant reserve | Risk Free Rate
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Significant unobservable input, entity's own equity instruments			0.0051	0.0051	0.0051
Options And Warrants | Expected Option Term Member
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Significant unobservable input, entity's own equity instruments			3.4	3.4	3.4
Options And Warrants | Expected Volatility Member
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Significant unobservable input, entity's own equity instruments			0.60	0.60	0.60
Restricted Share Units (RSU)
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number of other equity instruments granted in share-based payment arrangement (in shares) | shares			22,422	32,942

SHARE-BASED PAYMENTS - Summary

SHARE-BASED PAYMENTS - Summary of Awards Outstanding (Details)	1 Months Ended	3 Months Ended		6 Months Ended
	Jul. 31, 2021 shares $ / shares	Jun. 30, 2022 shares $ / shares	Jun. 30, 2021 shares $ / shares	Jun. 30, 2022 shares $ / shares	Jun. 30, 2021 shares $ / shares
NUMBER OF AWARDS
Number of awards, granted (in shares)	4,056,770			655,544
Number of share options forfeited (in shares)				(19,330)	(10,000)
Plan and Founders Award
NUMBER OF AWARDS
Number of share options outstanding in share-based payment arrangement (in shares)	735,000			4,911,770	745,000
Number of awards, granted (in shares)		655,544
Number of share options forfeited (in shares)		(19,330)	(10,000)
Number of share options exercised (in shares)		(200,000)
Number of share options outstanding in share-based payment arrangement (in shares)		5,347,984	735,000	5,347,984	735,000
WEIGHTED AVERAGE EXERCISE PRICE PER SHARE IN USD
Weighted average exercise price (in usd per share) | $ / shares	$ 3.01			$ 7.49	$ 3.01
Weighted average exercise price, granted (in usd per share) | $ / shares		$ 10.53
Weighted average exercise price, forfeited (in usd per share) | $ / shares		10.53	$ 3.01
Weighted average exercise price of share options exercised in share-based payment arrangement (in usd per share) | $ / shares		4
Weighted average exercise price (in usd per share) | $ / shares		$ 8.21	$ 3.01	$ 8.21	$ 3.01

SHARE-BASED PAYMENTS - Schedule

SHARE-BASED PAYMENTS - Schedule of Share-based Payment Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Expense from share-based payment transactions [abstract]
Equity classified share options, warrants and restricted shares expense	$ 885	$ 171	$ 1,609	$ 341
Liability classified warrants' expense	0	74	0	722
Share-based payment expense	$ 885	$ 245	$ 1,609	$ 1,063

BORROWINGS - Summary of Non-cur

BORROWINGS - Summary of Non-current and Current Borrowings (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Borrowings [abstract]
Non-current	$ 0	$ 0
Current	6,107	5,944
Total	$ 6,107	$ 5,944

BORROWINGS - Additional Informa

BORROWINGS - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Disclosure Of Detailed Information About Borrowings [Line Items]
Interest paid	$ 0	$ 0	$ 120	$ 121
Term Loan Agreement with Investor
Disclosure Of Detailed Information About Borrowings [Line Items]
Interest paid	$ 0	$ 0

TRADE AND OTHER PAYABLES - Summ

TRADE AND OTHER PAYABLES - Summary of Trade and Other Payables (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Trade and other payables [abstract]
Trade payables	$ 1,576	$ 1,045
Accruals	1,965	1,968
Indirect taxes	305	256
Deferred income	1,295	0
Other payables	202	22
Trade and other payables	$ 5,343	$ 3,291

TRADE AND OTHER PAYABLES - Su_2

TRADE AND OTHER PAYABLES - Summary of Trade and Other Payables (Parenthetical) (Details)	6 Months Ended
	Jun. 30, 2022
Trade and other payables [abstract]
Trade payables, settlement period	60 days

DEFERRED TAX - Summary of Amoun

DEFERRED TAX - Summary of Amounts Determined After Appropriate Offsetting (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Disclosure Of Amounts To Be Recovered Or Settled After Twelve Months For Classes Of Assets And Liabilities That Contain Amounts To Be Recovered Or Settled Both No More And More Than Twelve Months After Reporting Date [Line Items]
Deferred tax liability to be paid after more than 12 months	$ (3,584)	$ 0
More Than 12 Months
Disclosure Of Amounts To Be Recovered Or Settled After Twelve Months For Classes Of Assets And Liabilities That Contain Amounts To Be Recovered Or Settled Both No More And More Than Twelve Months After Reporting Date [Line Items]
Deferred tax asset to be recovered after more than 12 months	$ 6,104	$ 7,028

DEFERRED TAX - Summary of Chang

DEFERRED TAX - Summary of Change in Deferred Income Tax (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2022 USD ($)
Deferred Tax Asset [Roll Forward]
Deferred tax asset, beginning balance	$ 7,028
Business combination (Note 4)	(4,008)
Credited to the consolidated statement of comprehensive income	17
Translation differences	(517)
Deferred tax asset, ending balance	$ 2,520

DEFERRED TAX - Disclosure of De

DEFERRED TAX - Disclosure of Deferred Taxes Calculated on Temporary Differences (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]
Intangible assets - deferred tax assets	$ 5,782	$ 6,481
Intangible assets - deferred tax liability	(3,584)	0
Trading losses and other allowances	$ 322	$ 547

DEFERRED TAX - Additional Infor

DEFERRED TAX - Additional Information (Details) - Management’s Performance Projections for 2022 - 2026 - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Disclosure Of Deferred Tax [Line Items]
Trading losses and other allowances unutilized	$ 27,152	$ 31,508
Trading losses and other allowances not recognized	20,439	20,576
Capital allowances	77,804	93,409
Capital allowance not recognized	31,823	41,554
Ability to utilize capital allowance in recognition of deferred asset	$ 5,782	6,481
Increase In capital allowances		$ 28,000

REVENUE - Additional Informatio

REVENUE - Additional Information (Detail)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Top Ten Customers
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Percentage of revenues	50%	57%	54%	57%
Largest Customer
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Percentage of revenues	9%	19%	12%	19%

REVENUE - Summary of Revenue as

REVENUE - Summary of Revenue as Disaggregated by Market Based on Location (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	$ 15,924	$ 10,392	$ 35,509	$ 21,909
U.K. and Ireland
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	6,718	5,410	12,993	11,682
Other Europe
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	2,083	2,822	4,033	5,822
North America
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	6,221	1,408	16,860	3,060
Rest of the world
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	$ 902	$ 752	$ 1,623	$ 1,345

REVENUE - Summary of Revenue by

REVENUE - Summary of Revenue by Monetization Type (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	$ 15,924	$ 10,392	$ 35,509	$ 21,909
Performance marketing
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	12,292	9,223	28,693	19,830
Subscription
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	744	0	1,553	0
Advertising and other
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	$ 2,888	$ 1,169	$ 5,263	$ 2,079

REVENUE - Summary of Revenue Di

REVENUE - Summary of Revenue Disaggregated by Product Type (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	$ 15,924	$ 10,392	$ 35,509	$ 21,909
Casino
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	12,010	9,087	22,452	19,201
Sports
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	3,781	1,170	12,824	2,343
Other
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Total revenues	$ 133	$ 135	$ 233	$ 365

OPERATING EXPENSES - Summary of

OPERATING EXPENSES - Summary of Operating Expenses (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total sales and marketing expenses	$ 8,454	$ 3,144	$ 15,816	$ 5,848
Total technology expenses	1,499	944	2,862	1,634
Total general and administrative expenses	4,804	3,387	9,632	6,159
Wages, salaries, benefits and social security costs
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total sales and marketing expenses	4,251	1,847	7,976	3,387
Total technology expenses	1,075	789	2,097	1,397
Total general and administrative expenses	1,884	943	4,066	1,838
External marketing expenses
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total sales and marketing expenses	1,311	371	2,329	726
Amortization of intangible assets
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total sales and marketing expenses	1,707	463	3,311	926
Total technology expenses	100	31	177	41
Share-based payments
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total sales and marketing expenses	114	155	244	301
Total technology expenses	5	0	10	0
Total general and administrative expenses	766	90	1,355	762
External content
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total sales and marketing expenses	768	219	1,541	370
Software and subscriptions
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total technology expenses	142	46	244	79
Depreciation of property and equipment
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total technology expenses	0	4	0	8
Total general and administrative expenses	44	43	87	74
Amortization of right-of-use assets
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total general and administrative expenses	101	93	203	167
Short term leases
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total general and administrative expenses	203	83	367	170
Legal and consultancy fees
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total general and administrative expenses	1,097	468	2,121	886
Acquisition related costs
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total general and administrative expenses	180	0	454	0
Accounting and legal fees related to offering
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total general and administrative expenses	0	392	0	898
Employees’ bonuses related to offering
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total general and administrative expenses	0	1,090	0	1,090
Insurance
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total general and administrative expenses	170	16	351	20
Other
Disclosure Of Attribution Of Expenses By Nature To Their Function [Line Items]
Total sales and marketing expenses	303	89	415	138
Total technology expenses	177	74	334	109
Total general and administrative expenses	$ 359	$ 169	$ 628	$ 254

FINANCE INCOME AND FINANCE EX_3

FINANCE INCOME AND FINANCE EXPENSES - Summary of Finance Income and Finance Expenses (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Disclosure Of Finance Income And Expenses [Abstract]
Finance income	$ 3,491	$ 394	$ 4,319	$ 552
Finance expenses	(1,056)	(524)	(1,307)	(761)
Net finance income (expenses)	$ 2,435	$ (130)	$ 3,012	$ (209)

FINANCE INCOME AND FINANCE EX_4

FINANCE INCOME AND FINANCE EXPENSES - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Disclosure Of Finance Income And Expenses [Abstract]
Interest expense on borrowings	$ 140	$ 118	$ 260	$ 242
Interest expense on lease liabilities	45	48	95	97
Translation losses of balances of monetary assets and liabilities denominated in currencies	658	331	713	370
Unwinding of deferred consideration	160	0	160	0
Other finance costs	53	27	79	52
Finance expenses	$ 1,056	$ 524	$ 1,307	$ 761

BASIC AND DILUTED INCOME PER _3

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, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Earnings per share [abstract]
Net income for the period attributable to the shareholders	$ 56	$ 2,445	$ 4,542	$ 6,911
Weighted-average number of ordinary shares, basic (in shares)	35,443,258	28,556,422	35,176,469	28,556,422
Net income per share attributable to shareholders, basic (in usd per share)	$ 0	$ 0.09	$ 0.13	$ 0.24
Weighted-average number of ordinary shares, diluted (in shares)	36,057,597	31,401,166	36,131,524	31,401,166
Net income per share attributable to shareholders, diluted (in usd per share)	$ 0	$ 0.08	$ 0.13	$ 0.22

INCOME TAX - Summary of Major C

INCOME TAX - Summary of Major Components of Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Major components of tax expense (income) [abstract]
Current tax expense	$ 54	$ 509	$ 516	$ 1,109
Deferred tax charge (benefit) (Note 15)	76	73	(17)	139
Income tax expense (benefit)	$ 130	$ 582	$ 499	$ 1,248

INCOME TAX - Additional Informa

INCOME TAX - Additional Information (Details)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Tax Expense Benefit [Abstract]
Applicable tax rate	69.90%	19.20%	9.90%	15.30%

INCOME TAX - Summary of Reconci

INCOME TAX - Summary of Reconciliation of Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]
Income before tax	$ 186	$ 3,027	$ 5,041	$ 8,159
Tax expense (credit)	(269)	151	366	408
Disallowed expenses	205	140	482	246
Movements in temporary differences	193	(16)	(352)	(79)
Income subject to other tax rates	0	309	0	669
Other	1	(2)	3	4
Income tax expense (benefit)	$ 130	$ 582	$ 499	$ 1,248

RELATED PARTY TRANSACTIONS - Su

RELATED PARTY TRANSACTIONS - Summary of Compensation Paid or Payable to Key Management (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Disclosure of transactions between related parties [abstract]
Salaries and remuneration to key management and executive directors	$ 1,053	$ 1,036	$ 2,403	$ 2,015
Non-executive directors’ fees	129	122	255	183
Key management personnel compensation	$ 1,182	$ 1,158	$ 2,658	$ 2,198

RELATED PARTY TRANSACTIONS - Ad

RELATED PARTY TRANSACTIONS - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Disclosure Of Transactions Between Related Parties [Line Items]
Directors' remuneration expense	$ 547	$ 166	$ 1,117	$ 332
Key Management and Directors
Disclosure Of Transactions Between Related Parties [Line Items]
Balance outstanding to a related party	$ 305		$ 305		$ 584

RELATED PARTY TRANSACTIONS - _2

RELATED PARTY TRANSACTIONS - Summary of Transactions Carried Out With Related Parties (Details) - Related Parties - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Expenses
Remuneration paid as consultancy fees	$ 443	$ 756	$ 1,005	$ 1,012
Share-based payments	470	74	971	722
Salaries and wages	269	369	681	458
Other expenses	4	4	8	8
Expenses	$ 1,186	$ 1,203	$ 2,665	$ 2,200

RELATED PARTY TRANSACTIONS - _3

RELATED PARTY TRANSACTIONS - Summary of Warrants Held by Related Parties (Details) - shares	Jun. 30, 2022	Dec. 31, 2021
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)	4,662,930	6,216,514

Uncategorized Items - gamb-2022

Label	Element	Value
Management Performance Projections2022 To2026 [Member]
Trading Losses And Other Allowances	gamb_TradingLossesAndOtherAllowances	$ 547,000
Trading Losses And Other Allowances	gamb_TradingLossesAndOtherAllowances	$ 322,000