Disclosure of intangible assets material to entity [line items]

Schedule of classification of intangible asset amortization expenses


	2023	2022	2021
	$’000	$'000	$'000

Cost of sales (note 7)	44,618	42,050	34,051
Administrative expenses (note 8)	5,765	5,280	4,115
	50,383	47,330	38,166

Schedule of key assumptions to which the value-in-use calculations are most sensitive


	Pre-tax weighted average cost		Terminal		Tenancy					Gross margins excluding depreciation &
	of capital		growth rate		Ratio				*	amortization			*
2023
IHS Nigeria	29.5	%	4.0	%	4.05	x -	8.32	x		54.4	% -	75.5	%
IHS Cameroon S.A.	14.1	%	4.0	%	2.64	x -	2.94	x		55.0	% -	59.2	%
IHS Côte d’Ivoire S.A.	10.8	%	4.0	%	3.40	x -	4.04	x		48.9	% -	56.7	%
IHS Zambia Limited	26.4	%	4.0	%	2.63	x -	3.11	x		64.0	% -	70.2	%
IHS Rwanda Limited	17.1	%	4.0	%	1.69	x -	2.58	x		66.1	% -	72.6	%
IHS South Africa Proprietary Limited	15.1	%	4.0	%	1.40	x -	2.94	x		42.5	% -	50.3	%
IHS Kuwait Limited	7.6	%	2.8	%	1.01	x -	2.00	x		63.6	% -	71.8	%

2022
IHS Nigeria Limited	24.4	%	3.2	%	3.76	x -	7.74	x		62.5	% -	78.7	%
INT Towers Limited	25.4	%	3.2	%	3.93	x -	4.79	x		61.7	% -	74.0	%
IHS Towers NG Limited	24.9	%	3.2	%	3.65	x -	4.73	x		65.3	% -	72.3	%
IHS Cameroon S.A.	13.7	%	4.0	%	2.56	x -	3.10	x		56.6	% -	65.5	%
IHS Côte d’Ivoire S.A.	11.0	%	4.0	%	3.35	x -	4.00	x		54.8	% -	61.5	%
IHS Zambia Limited	30.2	%	4.0	%	2.61	x -	3.24	x		65.4	% -	72.8	%
IHS Rwanda Limited	18.1	%	4.0	%	2.04	x -	2.64	x		69.0	% -	73.2	%
IHS South Africa Proprietary Limited	13.9	%	3.3	%	1.25	x -	2.28	x		42.9	% -	66.4	%
IHS Kuwait Limited	6.3	%	3.6	%	1.01	x -	1.53	x		56.6	% -	62.6	%

2021
IHS Nigeria Limited	16.1	%	2.7	%	3.32	x -	5.18	x		64.2	% -	79.7	%
INT Towers Limited	16.0	%	2.7	%	3.56	x -	4.98	x		67.4	% -	74.9	%
IHS Towers NG Limited	16.5	%	2.7	%	3.63	x -	4.44	x		52.3	% -	63.1	%
IHS Cameroon S.A.	12.1	%	3.2	%	2.37	x -	2.89	x		57.8	% -	64.6	%
IHS Côte d’Ivoire S.A.	9.8	%	3.2	%	3.45	x -	4.46	x		53.8	% -	63.5	%
IHS Zambia Limited	24.1	%	2.0	%	2.40	x -	3.30	x		65.2	% -	74.6	%
IHS Rwanda Limited	15.5	%	3.2	%	2.04	x -	2.97	x		67.0	% -	73.3	%
IHS Kuwait Limited	6.0	%	2.9	%	1.00	x -	1.46	x		52.4	% -	64.9	%

*Tenancy ratios and gross margins (excluding depreciation & amortization) disclosed are for the forecast period 2024 – 2028. The tenancy ratios refer to the average number of tenants plus lease amendments (also including extra power and space) per tower that is owned or operated across a tower portfolio at a given point in time.

Schedule of sensitivities to key assumption for fair value less costs of disposals calculation


	Discount rate		Terminal growth rate		Tenancy growth*		Homes connected	Cost of disposal
2023
IHS Latam tower businesses	11.0	%	4.4	%	6.4	%	n.a	0.5	%
I-Systems	10.7	%	4.4	%	n.a		1 million - 3.1 million	0.5	%

2022
IHS Latam tower businesses	10.1	%	4.1	%	9.8	%	n.a	0.5	%
I-Systems	9.6	%	4.3	%	n.a		1 million - 3.6 million	0.5	%

*Tenancy growth disclosed is for the average annual growth rate for tenancies over the forecast period 2024 – 2033.

Disclosure of intangible assets material to entity [line items]

Schedule of impairment of cash generating units from reasonably possible changes in key assumptions


	1% increase	1% decrease	50% decrease	10% decrease
	in post-tax	in terminal	in tenancy	in gross
	discount rate	growth rate	growth	margin
	$'000	$'000	$'000	$'000
2023
IHS Zambia Limited	—	—	—	8,505

2022
IHS South Africa Proprietary Limited	68,724	45,732	155,908	77,017