ࡱ>    !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~Root Entry4o{WorkBook @./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghCCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTD+Table_Of_Contents'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents + Table Of Contents - TABLE1 TABLE2 TABLE3TABLE4TABLE5TABLE6TABLE7TABLE8TABLE9TABLE10TABLE11TABLE12TABLE13TABLE14TABLE15TABLE16TABLE17TABLE18 CASH FLOWTABLE19TABLE20% NAME AND TITLE!TABLE21"TABLE22+#BENEFICIAL OWNERS$TABLE23%TABLE24&TABLE25'TABLE26(TABLE27)TABLE28*TABLE29+ CASH FLOW2,TABLE30- CASH FLOW3.TABLE31/TABLE320TABLE331TABLE342TABLE353TABLE364TABLE375TABLE386TABLE397TABLE408TABLE419TABLE42:TABLE43;TABLE44<TABLE45=TABLE46>TABLE47?TABLE48@TABLE49ATABLE50BTABLE51CTABLE52DTABLE53ETABLE54FTABLE55GTABLE56HTABLE57ITABLE58JTABLE59KTABLE60LTABLE61MTABLE62NTABLE63OTABLE64PTABLE65QTABLE66RTABLE67STABLE68TTABLE69UTABLE70VTABLE71WTABLE72XTABLE73YTABLE74ZTABLE75[TABLE76\TABLE77]TABLE78^TABLE79_TABLE80`TABLE81aTABLE82bTABLE83cTABLE84 @\p Nina Ba==Z(8X@"1Arial1Arial1Arial1Arial1Arial1 Arial1Arial"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)                + )  *        * %   , + '    Table_Of_Contents@J vyK Table Of ContentsTable_Of_Contents!A1N yK TABLE1 'TABLE1'!A1N yK TABLE2 'TABLE2'!A1N yK TABLE3 'TABLE3'!A1NyK TABLE4 'TABLE4'!A1NyK TABLE5 'TABLE5'!A1NyK TABLE6 'TABLE6'!A1NyK TABLE7 'TABLE7'!A1NyK TABLE8 'TABLE8'!A1NyK TABLE9 'TABLE9'!A1RyK TABLE10 'TABLE10'!A1RyK TABLE11 'TABLE11'!A1RyK TABLE12 'TABLE12'!A1RyK TABLE13 'TABLE13'!A1RyK TABLE14 'TABLE14'!A1RyK TABLE15 'TABLE15'!A1RyK TABLE16 'TABLE16'!A1RyK TABLE17 'TABLE17'!A1RyK TABLE18 'TABLE18'!A1ZyK  CASH FLOW'CASH_FLOW'!A1RyK TABLE19 'TABLE19'!A1RyK TABLE20 'TABLE20'!A1n yK NAME AND TITLE'NAME_AND_TITLE'!A1R!!yK TABLE21 'TABLE21'!A1R""yK TABLE22 'TABLE22'!A1z##yK BENEFICIAL OWNERS'BENEFICIAL_OWNERS'!A1R$$yK TABLE23 'TABLE23'!A1R%%yK TABLE24 'TABLE24'!A1R&&yK TABLE25 'TABLE25'!A1R''yK TABLE26 'TABLE26'!A1R((yK TABLE27 'TABLE27'!A1R))yK TABLE28 'TABLE28'!A1R**yK TABLE29 'TABLE29'!A1^++yK  CASH FLOW2'CASH_FLOW2'!A1R,,yK TABLE30 'TABLE30'!A1^--yK  CASH FLOW3'CASH_FLOW3'!A1R..yK TABLE31 'TABLE31'!A1R//yK TABLE32 'TABLE32'!A1R00yK TABLE33 'TABLE33'!A1R11yK TABLE34 'TABLE34'!A1R22yK TABLE35 'TABLE35'!A1R33yK TABLE36 'TABLE36'!A1R44yK TABLE37 'TABLE37'!A1R55yK TABLE38 'TABLE38'!A1R66yK TABLE39 'TABLE39'!A1R77yK TABLE40 'TABLE40'!A1R88yK TABLE41 'TABLE41'!A1R99yK TABLE42 'TABLE42'!A1R::yK TABLE43 'TABLE43'!A1R;;yK TABLE44 'TABLE44'!A1R<<yK TABLE45 'TABLE45'!A1R==yK TABLE46 'TABLE46'!A1R>>yK TABLE47 'TABLE47'!A1R??yK TABLE48 'TABLE48'!A1R@@yK TABLE49 'TABLE49'!A1RAAyK TABLE50 'TABLE50'!A1RBByK TABLE51 'TABLE51'!A1RCCyK TABLE52 'TABLE52'!A1RDDyK TABLE53 'TABLE53'!A1REEyK TABLE54 'TABLE54'!A1RFFyK TABLE55 'TABLE55'!A1RGGyK TABLE56 'TABLE56'!A1RHHyK TABLE57 'TABLE57'!A1RIIyK TABLE58 'TABLE58'!A1RJJyK TABLE59 'TABLE59'!A1RKKyK TABLE60 'TABLE60'!A1RLLyK TABLE61 'TABLE61'!A1RMMyK TABLE62 'TABLE62'!A1RNNyK TABLE63 'TABLE63'!A1ROOyK TABLE64 'TABLE64'!A1RPPyK TABLE65 'TABLE65'!A1RQQyK TABLE66 'TABLE66'!A1RRRyK TABLE67 'TABLE67'!A1RSSyK TABLE68 'TABLE68'!A1RTTyK TABLE69 'TABLE69'!A1RUUyK TABLE70 'TABLE70'!A1RVVyK TABLE71 'TABLE71'!A1RWWyK TABLE72 'TABLE72'!A1RXXyK TABLE73 'TABLE73'!A1RYYyK TABLE74 'TABLE74'!A1RZZyK TABLE75 'TABLE75'!A1R[[yK TABLE76 'TABLE76'!A1R\\yK TABLE77 'TABLE77'!A1R]]yK TABLE78 'TABLE78'!A1R^^yK TABLE79 'TABLE79'!A1R__yK TABLE80 'TABLE80'!A1R``yK TABLE81 'TABLE81'!A1RaayK TABLE82 'TABLE82'!A1RbbyK TABLE83 'TABLE83'!A1RccyK TABLE84 'TABLE84'!A1RddyK TABLE85 'TABLE85'!A1ReeyK TABLE86 'TABLE86'!A1RffyK TABLE87 'TABLE87'!A1RggyK TABLE88 'TABLE88'!A1RhhyK TABLE89 'TABLE89'!A1   dMbP?_*+U } }  }  } %   CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE1'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents   TradingE Name of each exchange on which/ Title of each class  symbol(s)  registeredC Ordinary shares, no par value GAMB1 Nasdaq Global Market>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U } } } '}     CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE2'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents   U.S. GAAP oK !International Financial Reporting Other o = Standards as issued by the M "International Accounting Standards  Board x>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } 8} }  } }      CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE3'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents   7 Year ended December 31,   @  @ @ w 7(in thousands USD, except per share amounts, Net income    c -margin and Adjusted EBITDA Margin, unaudited)    Revenue @  @ `@[)Net income for the period attributable to! shareholders@ @R@+Net income margin1@Q?(\?m2Net income per share attributable to shareholders,dilutedGz? Q?Gz?m2Adjusted net income for the period attributable to! shareholders@ @R@c-Adjusted net income per share attributable to3shareholders, diluted(\? Gz?Gz?'Adjusted EBITDA`@ @@@5Adjusted EBITDA MarginA@ףp= ?Q?a,Cash flows generated by operating activities}@ P@V@%Free cash flow@ }@s@>@b   vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } } } } }     CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE4'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents   State Website9 Sports iGaming Permitted9 Casino iGaming Permitted Arizona % BetArizona.com Yes No Illinois ' IllinoisBet.com Yes No Kansas #  BetKansas.com Yes NoKentucky 'BetKentucky.comYes NoMaryland 'BetMaryland.comYes No# Massachusetts 1BetMassachusetts.comYes NoMichigan 'BetMichigan.comYesYesNew York 'NewYorkBets.comYes No%North Carolina 'BetCarolina.comYes NoOhio  BetOhio.comYes NoOntario 'OntarioBets.comYesYes! Pennsylvania 1BetPennsylviania.comYesYes Tennessee )BetTennessee.comYes NoVirginia 'BetVirginia.comYes No>@R vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } )} )} $   CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE5'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents A C. ORGANIZATIONAL STRUCTURE IGambling.com Group Limited is the publicly traded holding company for its  Dsignificant wholly-owned subsidiaries (collectively, the "Company"). e.Our significant subsidiaries are listed below. NameS%Country of Incorporation and Place ofI Proportion of Ownership Interest Business+GDC Media LimitedIreland?+GDC America, Inc.5Florida, United States?+GDC Malta LimitedMalta?+Roto Sports, Inc.7Delaware, United States?>@b  vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U0 } } "} } } } } } #} } }                 " # $ % &' ()*+ ,-./ CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE6'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents 3 Results of Operations IThe following discussion summarizes our results of operations for our one   Mreportable segment for the years ended December 31, 2023, 2022 and 2021. This    Ninformation should be read together with our consolidated financial statements   ;and related notes included elsewhere in this annual report.     -Reporting Currency  +Constant Currency     Change 2023 Change 2022    Change 2023  Change 2022  7Year Ended December 31, to 2022to 2021 7Year Ended December 31, to 2022 to 2021 @@@@@    -(in thousands USD)   E(in thousands, USD, unaudited)Revenue@@`@zG?Q?I@@ RQ? RQ?# Cost of salesp= ף@?ާ Gz? ?! Gross profit@M@@`@ffffff?Gz?@@ ףp= ? Gz?ASales and marketing expenses`@yy?ffffff?b {Gz? zG?/Technology expensesl֮p= ף?Q?I~ Gz? q= ףp?=General and administrativeexpenseskQ??| zG? (\?=Movements in credit losses allowance@X@333333?Qk"V@ )\(? (\B$5Fair value movement on9contingent consideration2 ףp= ׿? RQؿ ?) Operating profit D@ T@ @@ 333333%@ zG L@ @ (\u$@ = ףp=%"Finance income"Ѓ@"$@"*@"\(\""@"@" Gz" {Gz?)#Finance expenses##L#D#?#Qѿ### Gz?# ɿ+$Income before tax$@@$@$@$@$RQ$h@$@$ zG@$ \(\=%Income tax (charge) credit%d%%r@%Q@%Gz%x%p@% (\@% (\;&Net income for the periodA'attributable to shareholders'@'@'R@'(\@'Q'J@'y@' @' HzG=(Other comprehensive income)(loss)7*Exchange differences onE+translating foreign currencies+h@++̲+++U+^+ HzG+ )\(?=,Total comprehensive income3-(loss) for the period/.attributable to the!/ shareholders/@/Ƣ/ٽ@/Gz#@/(\/`/@/  ףp= #@/ >@j            vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U } } } } } } } } } }          CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE7'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents       Change 2023  Change 2022  7 Year ended December 31,  to 2022 to 2021 = As a Percentage of Revenue  @ @ @   @ @ @  - (in thousands USD)#  North America `@ `@ <@ Gz? ffffff@ Q? Gz?  ףp= ?)U.K. and Ireland@}@@)\(?{Gz?(\?Gz? RQ?! Other Europey@f@@q= ףp? ףp= ǿ?Q? p= ף?+Rest of the world@@@(\?Q??{Gz? ?%Total revenues@@`@zG?Q??? ?>@J         vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U } } } } } } } } } }         CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE8'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents       Change 2023  Change 2022  7 Year ended December 31,  to 2022 to 2021 = As a Percentage of Revenue  @ @ @   @ @ @  - (in thousands USD)3 Performance marketing q@ @ `u@ )\(? ףp= ? Q? ? {Gz?)Subscription and/content syndication@&@RQ??Q?{Gz? 3Advertising and other@@@Gz?\(\?Q?Q? )\(?%Total revenues@@`@zG?Q??? ?>@J         vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U } } } } } } } } } }         CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE9'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents       Change 2023  Change 2022  7 Year ended December 31,  to 2022 to 2021 = As a Percentage of Revenue  @ @ @   @ @ @  - (in thousands USD) Casino PS@ `@ f@ ףp= ? Q? ףp= ? Q? zG?Sports@@@,@ףp= ?ffffff@Gz?Q? 333333?Other@ @p@(\?{Gz{Gz?{Gz? {Gz?%Total revenues@@`@zG?Q??? ?>@J         vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U } } #} } } } } } } }             CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE10'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents A Sales and Marketing Expenses      Change 2023  Change 2022  7 Year ended December 31,  to 2022 to 2021= As a Percentage of Revenue   @ @ @   @ @ @! People costs@,@U@HzG??zG?q= ףp? ?=Employees' bonuses related%to acquisitionw@@= ףp=ڿ?{Gz? -External marketingexpenses÷@@,@Gz?Gz?Q?? ?)External content@@@{Gz?(\@Q?{Gz? {Gz?=Amortization of intangibleassetsH@=@d@Q)\(@{Gz? {Gz?/Share-based paymentexpensepv@z@`@Qɿ{Gz? {Gz?Other@@,@pp@Q?ffffff@{Gz?{Gz? {Gz?;Total sales and marketingexpenses`@@y@y@?ffffff?{Gz?)\(? Q?>@R          vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U } } #} } }  } } } } } }           CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE11'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents / Technology Expenses  7 Year ended December 31,    Change 2023  Change 2022      to 2022 to 2021= As a Percentage of Revenue   @ @  @   @ @ @! People costsu@ճ@ @\(\?HzG?Q? Q? {Gz?=Software and subscriptions@@ `k@Gz?{Gz@{Gz? {Gz? {Gz?ADepreciation of property and equipment G@  =Amortization of intangibleassets@ 0z@ `@(\?@{Gz? {Gz? ?Share-based payment expenseE@ 4@??  Other@ @p@RQ??{Gz? {Gz? {Gz?>@j            vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U } } } } } } }  } } }                CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE12'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents   7 Year ended December 31,/ Change 2023 to 2022/ Change 2022 to 2021 = As a Percentage of Revenue  @ @ @   @ @ @!  People costs @ -@ @ ffffff?  ףp= ? ? ? ?7 Share-based payment and) related expenses t@ @ @ )\(? {Gz? Q? {Gz? Q?=Legal and consultancy feesz@Q@<@Q뱿Q?{Gz?? Q?=Secondary offering relatedcosts@?{Gz? 9Initial offering relatedcosts@ {Gz?=Employees' bonuses related to offering i@@? Q?;Acquisition related costs@؀@@@p= ף?{Gz?{Gz?{Gz? {Gz? Insurance(@x@x@)\(Q?{Gz?{Gz? {Gz?+Short-term leases@{@w@(\?333333?{Gz?{Gz? {Gz?'Amortization of/right-of-use assets@{@y@pq@ ףp= ?)\(?{Gz? {Gz?9Depreciation of property# and equipmentn@g@@`@(\?q= ףp? Otherr@l@8@)\(?RQ?{Gz?Q? Q?+Total general and>@J         vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } /} } }     CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE13'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents M "Finance Income and Finance Expense  7 Year ended December 31,  @ @ @3 Foreign exchange gain pw@ $@ *@'Interest income0p@1Total finance incomeЃ@$@*@]*Finance expense consists of the following:3Foreign exchange lossH@ l@D@O#Unwinding of deferred consideration@Pt@S%Interest expense on lease liabilitiesd@f@g@EInterest expense on borrowings}@~@3Other finance results@R@Y@Y@5Total finance expenses@L@D@;Net finance (loss) income@ @>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U! } } } } } } }  } +} }            CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE14'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents    - Reporting Currency   + Constant Currency        Change 2022  Change 2022    % Change 2023 vs e .vs Change 2023 vs vs  7 Year ended December 31,  @ ] *2021 2022 @  @ @ @       /(in thousands, USD,   unaudited)   (unaudited) (unaudited);Net income for the periodAattributable to shareholders@@R@ (\@Q@ HzG+Net Income Margin(\?Q?(\?1Net income per share'attributable to3shareholders, diluted Gz? Q? Gz? RQ@zGRQ@ = ףp=?Adjusted net income for the5period attributable to! shareholders@@R@ 333333?Q?HzG? HzG?7Adjusted net income per3share attributable to3shareholders, diluted (\? Gz? Gz? zG?HzG? Q?'Adjusted EBITDA`@@@@ (\?ףp= ?Q? Gz?5Adjusted EBITDA Margin(\?ףp= ?Q?7Cash flows generated by1operating activities}@P@V@ (\?% Free Cash Flow @ }@ s@  Q? Q?>@J         vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U3 } } "} } } } } 4} }              !" #$% &'( )*+ -./ 012 CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE15'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents    - Reporting Currency  + Constant Currency        Change 2022    % Change 2023 vso 3Change 2022 Change 2023 vs vs  7 Year ended December 31,  @a ,vs 2021 2022 @  @ @ @     c-(in thousands USD, except for per share data,    unaudited)   (unaudited) (unaudited);Net income for the periodAattributable to shareholders@@R@(\@@T@HzG5Fair value movement onAcontingent consideration (1)@2@ ףp= ׿?RQؿ?3Unwinding of deferred+consideration (1)@Pt@)\(?? ףp= ??CEmployees' bonuses related to acquisitionw@@= ףp=ڿ?Qۿ??Adjusted net income for the5period attributable to! shareholders@@R@333333?Q?HzG?HzG?1Net income per shareCattributable to shareholders,basic \(\? Q? ?@(\@Q;Effect of adjustments for7 fair value movements on;!contingent consideration,"basic" RQ?" 333333?" "Gz׿"?"(\ؿ"?;#Effect of adjustments for3$unwinding on deferred1%consideration, basic% {Gz?% {Gz?% %?%?%?%?;&Effect of adjustments for-'bonuses related to-(acquisition, basic( {Gz?( {Gz?( ((?((?C)Adjusted net income per shareC*attributable to shareholders,+basic+ Q?+ ?+ ?+(\?++\(\?+)\(?1-Net income per share9.attributable to ordinary3/shareholders, diluted/ Gz?/ Q?/ Gz?/RQ@/zG/RQ@/= ףp=C0Adjusted net income per shareC1attributable to shareholders,2diluted2 (\?2 Gz?2 Gz?2zG?22HzG?2Q?>@Z vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } :} } }    CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE16'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents   7 Year ended December 31,  @ @ @k 1Weighted-average number of ordinary shares, basic îA `A t}Ao3Weighted-average number of ordinary shares, diluted`A`8A@sA>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U/ } } "} } } } } +} }                 ! " # $% & '( *+ ,- . CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE17'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents    - Reporting Currency  + Constant Currency       Change 2022  Change 2022    % Change 2023 vse .vs Change 2023 vs vs  7 Year ended December 31,  @] *2021 2022 @  @ @ @      /(in thousands, USD,   unaudited)  (unaudited) (unaudited);Net income for the periodAattributable to shareholders@@R@(\@Q@HzG-Add back (deduct):1Interest expenses on1borrowings and lease liabilityd@0@@GzQ{Gz?+Income tax charged@@rQ@Gz(\@(\1Depreciation expensen@g@f@(\?{Gz?p= ף?zG?1Amortization expenseȜ@q@b@\(\RQ@Gz333333@EBITDA@@@Gz?ףp= ӿ(\?q= ףpͿ7Share-based payment and'related expense@@,@ ףp= ?Q?Q??5Fair value movement on9contingent consideration@2@ ףp= ׿?RQؿ?3Unwinding of deferred# consideration@Pt@)\(?? ףp= ??A Foreign currency translation/!losses (gains), net!،@!b!! ףp= ! ףp= ?!zG!p= ף?'"Interest income"0p"""?""?"3#Other finance results#@R@#Y@#Y@#(\ҿ#Q?#ףp= ӿ#{Gz?=$Secondary offering related%costs%@%%%?%%?%C&Acquisition related costs (1)&@&؀@&@@&p= ף?&{Gz?&Gz?&{Gz?C'Employees' bonuses related to( acquisition(w@(@((= ףp=ڿ(?(Qۿ(?;*Accounting and legal fees/+related to offering+++@++++?,Employee bonuses related to1-the public offerings- i@--@-?--?-'.Adjusted EBITDA.`@.@@.@.(\?.ףp= ?.Q?.Gz?>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U } } } } } } }  } }  } } } }         CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE18'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents    - Reporting Currency    + Constant Currency        Change 2022    Change 2022     % Change 2023 vs  vs % Change 2023 vs vs    Year ended!  December 31,  @  2021  @ 2021   @ @ @   %   %   k1(in thousands USD, except Adjusted EBITDA Margin,    unaudited)   (unaudited)     (unaudited)Revenue@@`@ zG? Q?     RQ? RQ?'Adjusted EBITDA`@@@@ (\? ףp= ?     Q? Gz?>@              vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } )} } #} } }      CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTD CASH_FLOW'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents     % Change 2023 vs% Change 2022 vs  7 Year ended December 31,  @ @  @ @ @    E (in thousands, USD, unaudited)   (unaudited)K !Cash flows generated by operating activities}@P@V@(\?K!Adjustment for items presented in3operating activities:O#Payment of contingent consideration @?K!Payment of deferred consideration@?M"Adjustment for items presenting in3investing activities:9Capital Expenditures (1) $Ƶq= ףp?%Free Cash Flow@}@s@Q?Q?>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U } } } }  } }  } } }  }     CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE19'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents    7 Year Ended December 31,  / Change 2023 vs 2022 / Change 2022 vs 2021  @  @  @      ; (in thousands, unaudited)    (unaudited) 9 New Depositing Customers  z@  q@ @]@  Q? HzG?>@b            vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } 1} } }    CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE20'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents - Cash Flow Analysis EThe following table summarizes our cash flows for the year indicated:   7 Year ended December 31, @@@  /(in thousands, USD)a,Cash flows generated by operating activities}@P@V@W'Cash flows used in investing activitiesƵW'Cash flows used in financing activities@[)Net movement in cash and cash equivalentsc`2@>@R vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } }  } 6   CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTD%NAME_AND_TITLE'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents O #A. DIRECTORS AND SENIOR MANAGEMENT  HThe following table sets forth the name, age and position of each of our   Gexecutive officers, and directors as of the date of this annual report:  NAMEAGEPOSITION-Executive officers+Charles GillespieD@i0Chief Executive Officer, Co-Founder and Director'Kevin McCrystleD@U&Chief Operating Officer and Co-Founder Elias MarkE@7Chief Financial Officer%Ellen MonaghanC@CSenior Vice President, People Directors%Mark BlandfordP@M"Chairman of the Board of Directors Susan BallO@-Director (1)(2)(3)'Fredrik BurvallI@'Director (1)(3))Gregg MichaelsonM@! Director (2)! Pr SundbergI@'Director (2)(3)+Michael QuartieriK@ Director(1)>@b   vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } *} } }      CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE21'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents   7 Year ended December 31,  @ @ @- Executive director ? ? ?7 Non-executive directors @ @ @C Sales and marketing employees q@ g@ X@1Technology employees@Z@V@M@Q$General and administrative employeesK@L@9@ 0|@u@@g@>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} }  } } }    CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE22'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents   @ @ @ Americas f@ a@ H@ Europe p@ @j@  a@ 0|@u@@g@>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } A} }       CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTD+BENEFICIAL_OWNERS'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents 9 NAME OF BENEFICIAL OWNER NUMBER ) 5% Shareholders:; Edison Partners IX, LP(1) FA !+?K !Executive officers and directors:+ Mark Blandford(2)  bA !Mb?1Charles Gillespie(3)6SA! rh?'Kevin McCrystle'3A!Q? Elias Marky0A!V-?%Ellen Monaghan@ * Susan Ball@ *'Fredrik BurvallP@ *! Pr Sundberg`f@ *+Michael Quartieri@ *<All executive officers and directors as a group (9 persons):p(dpA!q= ףp?>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U } } 4} }     CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE23'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents c -Increase (Decrease) in Net Income Before Tax: USD GBP+ December 31, 2023 @ `e@+ December 31, 2022 }@ @+ December 31, 2021 l@ @>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } } } } }     CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE24'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents  ) Less Than 1 Year3 Between 1 and 2 Years+ More Than 2 Years Total9 Trade and other payables ͼ@   ͼ@5 Deferred consideration @@   @@' Lease liability @ P@ Џ@ 2@ @P@Џ@@>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } } }      CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE25'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents  7 Year ended December 31,  @ @  / (in thousands, USD)  Audit fees |@ T@- Audit-related fees  Tax fees Other feesTotal|@T@>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } } } }  } }      CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE26'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents      % Maximum Amount       That May Be    ) Number of Shares' Purchased Under    + Purchases Under a- the Announced Plan  ) Average Purchase - Publicly Announced% or Program (inPeriod)Number of Shares Price Paid 'Plan or Program thousands)# December 2023 A  ffffff#@A@>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U:} }  } n     !"#$%&'()*+,-./0123456789CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE27'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents  Exhibit Number  Description  ? WMemorandum and Articles of Association of the Registration (in effect prior to July 27,  X2021) (incorporated by reference to Exhibit 3.1 filed with the Registrant's Registration SStatement on Form F-1 filed with the Securities and Exchange Commission on June 25, 2021) 333333?QAmended and Restated Memorandum and Articles of Association of the Registrant (in Teffect as of July 27, 2021) (incorporated by reference to Exhibit 1.2 filed with the YRegistrant's Annual Report on Form 20-F filed with the Securities and Exchange Commission -on March 25, 2022) @SDescription of the Registrant's Securities Registered Pursuant to Section 12 of the XSecurities Exchange Act of 1934 (incorporated by reference to Exhibit 2.1 filed with the YRegistrant's Annual Report on Form 20-F filed with the Securities and Exchange Commission -on March 25, 2022)4.1+UAmended and Restated 2020 Stock Incentive Plan ( incorpor ated by reference Yto Exhibit 4.1 filed with the Regi stra nt ' s Ann ual Report on Form 20-F Lfiled with the Se curities and Exchange Commission on March 23, 2023) @WForm of Indemnification Agreement for Directors and Officers (incorporated by reference Yto Exhibit 10.2 filed with the Registrant's Registration Statement on Form F-1 filed with y8the Securities and Exchange Commission on June 25, 2021)4.3+WForm of Executive Engagement Agreement (incorporated by reference to Exhibit 10.3 filed Vwith the Registrant's Registration Statement on Form F-1 filed with the Securities and Q $Exchange Commission on July 6, 2021)!4.4+!SForm of Performance Stock Option Award Agreement between the Registrant and each of ""VCharles Gillespie and Kevin McCrystle (incorporated by reference to Exhibit 10.4 filed ##Vwith the Registrant's Registration Statement on Form F-1 filed with the Securities and $Q$$Exchange Commission on July 6, 2021)%4.5?%VStock Purchase Agreement dated December 13, 2021 among Gambling.com Group Limited, GDC &&NAmerica, Inc., Peter Schoenke, Herbert Ilk, Jeffrey Erickson, Timothy Schuler, ''UChristopher Liss, Trustee Services Group, PLLC, as Trustee of The Ilk 2021 Charitable ((WRemainder Unitrust dated November 22, 2021, Trustee Services Group, PLLC, as Trustee of ))TThe Erickson 2021 Charitable Remainder Unitrust dated November 22, 2021, and Trustee **XServices Group, PLLC, as Trustee of The Schuler 2021 Charitable Remainder Unitrust dated ++WNovember 22, 2021 (incorporated by reference to Exhibit 4.5 filed with the Registrant's ,,YAnnual Report on Form 20-F filed with the Securities and Exchange Commission on March 25, --2022).4.6?.UShare Purchase Agreement dated January 31, 2022 among Gambling.com Group Limited, GDC //UMalta Limited, all of the shareholders of NDC Holding Limited, and solely for certain 00Yprovisions of such agreement, Finder Media B.V. (incorporated by reference to Exhibit 4.6 11Sfiled with the Registrants Annual Report on Form 20-F filed with the Securities and 2U2&Exchange Commission on March 25, 2022)34.7*3VAgreement dated June 30, 2023 among Gambling.com Group Limited, GDC Malta Limited, and 4e4.all of the shareholders of NDC Holding Limited54.8*?5WCredit Agreement dated as of March 19, 2024 among GDC Media Limited, GDC America, Inc., 66Xand Roto Sports, Inc., as borrowers, Gambling.com Group Limited, as guarantor, and Wells 7_7+Fargo Bank, National Association, as lender84.9*?8OAsset Purchase Agreement dated March 21, 2024 between XL Media PLC and XL Media 99QPublishing, as sellers, and GDC Media Limited and GDC UKGB Limited, as purchasers>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U$} } } Y      #CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE28'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents  8.1 MList of Subsidiaries (incorporated by reference to Exhibit 8.1 filed with the  NRegistrant's Annual Report on Form 20-F filed with the Securities and Exchange K !Commission on March 25, 2022 ) 12.1* LCertification of Principal Executive Officer Pursuant to Rules 13a-14(a) and  K15d-14(a) under the Securities Exchange Act of 1934, as Adopted Pursuant to c-Section 302 of the Sarbanes-Oxley Act of 200212.2*LCertification of Principal Financial Officer Pursuant to Rules 13a-14(a) and K15d-14(a) under the Securities Exchange Act of 1934, as Adopted Pursuant to c-Section 302 of the Sarbanes-Oxley Act of 200213.1*JCertification of Principal Executive Officer Pursuant to 18 U.S.C. Section J1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 200213.2*JCertification of Principal Financial Officer Pursuant to 18 U.S.C. Section J1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 200215.1*AConsent of BDO LLP, independent registered public accounting firm97.1*?Policy Relating to Recovery of Erroneously Awarded Compensation101.INSLInline XBRL Instance Document - the instance document does not appear in the KInteractive Data File because XBRL tags are embedded within the Inline XBRL  document.101.SCHe.Inline XBRL Taxonomy Extension Schema Document101.CAL<Inline XBRL Taxonomy Extension Calculation Linkbase Document101.DEF;Inline XBRL Taxonomy Extension Definition Linkbase Document101.LABu6Inline XBRL Taxonomy Extension Label Linkbase Document101.PRE=Inline XBRL Taxonomy Extension Presentation Linkbase Document 104 KCover Page Interactive Data File (embedded within the Inline XBRL document))#________________>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U+} } 0}  } } }     !"#$%&'()*CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE29'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents = GAMBLING.COM GROUP LIMITED u 6Consolidated Statements of Comprehensive Income (Loss) a ,(USD in thousands, except per share amounts)    9Years ended December 31, NOTE@@@Revenue2@@@`@# Cost of sales ! Gross profit @M@@`@ASales and marketing expenses3@`@yy/Technology expenses3@l֮O#General and administrative expenses3@kY(Movements in credit losses allowance and write-offs@@X@K!Fair value movement on contingent# consideration@2)Operating profit D@T@@@%Finance income4@Ѓ@$@*@)Finance expenses4@LD+Income before tax @@@@=Income tax (charge) credit6@dr@_ +Net income for the year attributable to the!! shareholders !!@!@!R@K"!Other comprehensive income (loss)_#+Exchange differences on translating foreign$ currencies $$h@$$̲[%)Total comprehensive income (loss) for theS&%year attributable to the shareholders &&@&Ƣ&ٽ@Q'$Net income per share attributable to/(shareholders, basic(5@( \(\?( Q?( ?Q)$Net income per share attributable to3*shareholders, diluted*5@* Gz?* Q?* Gz?>@b   vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U;} } '}  } }     !"#$%&'()*,-./012346789:CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTD CASH_FLOW2'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents = GAMBLING.COM GROUP LIMITED  c -Consolidated Statements of Financial Position  - (USD in thousands)    ! December 31, NOTE@@ASSETS-Non-current assets5Property and equipment@`@P@/Right-of-use assets@Ж@h@+Intangible assets @@@=Deferred compensation cost =@-Deferred tax asset1@޻@ȶ@9Total non-current assets >@ @%Current assets?Trade and other receivables"@l@@ Inventories R@;Cash and cash equivalents$@@@@1Total current assets  @ }@! Total assets AA5EQUITY AND LIABILITIESEquity#  Share capital &@  '!Capital reserve!(@!`@!`@'"Treasury shares"&@"F"uM#"Share options and warrants reserve#*@#@#;@Q$$Foreign exchange translation deficit $$o$+%Retained earnings %%@@%@!& Total equity &&@&      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~PD@7'Non-current liabilities%(Other payables(0@(( r@5)Deferred consideration)@))@9*Contingent consideration*@**@',Lease liability,@,@,@5-Deferred tax liability-1@-`@-@C.Total non-current liabilities ..@.@//Current liabilities90Trade and other payables00@0@0Ƹ@'1Deferred income12@1>@1p@52Deferred consideration2@2^@2@93Contingent consideration3@33@'4Other liability4@4@s@4@l@'6Lease liability6@6@6P@-7Income tax payable76@7W@7`@;8Total current liabilities 88@8@+9Total liabilities 99 @9F@A:Total equity and liabilities ::A:A>@b   vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+UC } } #} }  } } } } } }               ! " $ &' ( ) * + , -. /0 1 2 4 67 89 : < => ?@ A B CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE30'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents = GAMBLING.COM GROUP LIMITED  a ,Consolidated Statements of Changes In Equity  - (USD in thousands)       SHAREFOREIGN  SHARECAPITAL OPTIONSEXCHANGERETAINED NOTECAPITALRESERVE'TREASURY SHARESAND TRANSLATIONEARNINGS!  TOTAL EQUITY     WARRANTSDEFICIT     RESERVE=Balance at January 1, 2023 `@u;@@ PD@CIssue of ordinary shares, net+of issuance costs`@@ @9Treasury shares acquired&@ ?Share-based payment expense@h@ h@/Exercise of options@ i@W Z@3Share options expired@:@:   e@v@ @1Comprehensive income Net income @ @7Exchange differences onE translating foreign currencies      h@  h@=!Total comprehensive income !!!!!!h@!@! @A"Balance at December 31, 2023 """`@"F"@"o"@@" @=$Balance at January 1, 2022 $$$ R@$$@$ԡ$=@$ P@C&Issue of ordinary shares, net+'of issuance costs'`@''ý@''''' ý@9(Treasury shares acquired(&@(((u(((( u?)Share-based payment expense)@))))x@))) x@/*Exercise of options*@**b@**b*** 5+Repurchase of warrants+,@++++++j@+  , ,,,Z@,u,Ğ@,,j@, @1-Comprehensive (loss). Net income .......@. @7/Exchange differences onE0translating foreign currencies 00000000 =1Total comprehensive (loss) 1111111@1 ƢA2Balance at December 31, 2022 222`@2u2;@22@2 PD@=4Balance at January 1, 2021 44P@4@44r@4ģ@4'@4 @E6Issue of ordinary shares , net+7of issuance costs7`@77@77777 @E8Transfer between reserves upon9IPO9`@9P9P@99999 ?:Share-based payment expense:@::::Ġ@::: Ġ@ < <<P<@<<Ġ@<<< @1=Comprehensive income> Net income >>>>>>>R@> R@7?Exchange differences onE@translating foreign currencies @@@@@@̲@@ ̲=ATotal comprehensive income AAAAAA̲AR@A ٽ@ABBalance at December 31, 2021 BBB R@BB@BԡB=@B P@>@b            vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+UI} } 3}  } } }     !"#$&'()*+,-./012345689:<=>?@ABCDEFGHCCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTD CASH_FLOW3'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents = GAMBLING.COM GROUP LIMITED S %Consolidated Statements of Cash Flows - (USD in thousands)    7Year ended December 31, NOTE@@@O#Cash flow from operating activities+Income before tax @@@@AFinance cost / (income), net4@@ GAdjustments for non-cash items:CDepreciation and amortization3@P@/@¢@M"Movements in credit loss allowance@@@@XK!Fair value movement on contingent# consideration@@2@?Share-based payment expense,@.@@,@1Warrants repurchased,@'Income tax paid XO#Payment of contingent consideration@ K!Payment of deferred consideration@Other Q@_+Cash flows from operating activities before= changes in working capital  k@ @ @=!Changes in working capital?"Trade and other receivables ""I"ζ"(9#Trade and other payables ##@#@#h@$ Inventories $$R@$R$a&,Cash flows generated by operating activities &&}@&P@&V@Q'$Cash flows from investing activitiesS(%Acquisition of property and equipment(@(0|(t(sI) Acquisition of intangible assets) @),))K*!Payment of deferred consideration*@*E**O+#Payment of contingent consideration+@+++Y,(Acquisition of subsidiaries, net of cash-acquired-@---Q.$Interest received from bank deposits.4@.0p@..W/'Cash flows used in investing activities ////ƵQ0$Cash flows from financing activities;1Exercise of share options112, 131Z@1192Issue of ordinary shares2(@222@-3Equity issue costs3(@333[4)Interest payment attributable to deferred35consideration settled5@5[5596Treasury shares acquired6&@66u678Repayment of borrowings8.@88p8a9,Interest payment attributable to third party: borrowings:.@::|:K<!Principal paid on lease liability<@< y<s< lI= Interest paid on lease liability=@=d=g=gW>'Cash flows used in financing activities >>>>@[?)Net movement in cash and cash equivalents ??c??`2@c@-Cash and cash equivalents at the beginning ofAthe year AA@A@A@aB,Net foreign exchange differences on cash and)Ccash equivalents CC}@C `Ch_D+Cash and cash equivalents at the end of theEyearE$@E@@E@E@?FSupplemental non-cash items/GRight-of-use assetsG@GR@G8@GQ@[H)Issue of ordinary shares for acquisitionsH@H\@H@H>@b   vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } } } %}      CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE31'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents  NAME1 PRINCIPAL ACTIVITIES9 COUNTRY OF INCORPORATION  OWNERSHIP %+ GDC Media Limited+ Digital marketing Ireland Y@+ GDC Malta Limited+ Digital marketing Malta Y@+ GDC America, Inc.+ Digital marketing#  United States Y@+ Roto Sports, Inc.+ Digital marketing#  United States Y@>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } +} } } }  }     CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE32'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents A FOREIGN CURRENCY TRANSLATION OThe following exchange rates were used to translate the financial statements of A the Group into USD from EUR: %Period End (1)5Average for Period (2)7Beginning of Period (1)LowHigh7Year ended December 31,  # (EUR per USD)@ Q? q= ףp? (\? {Gz? Q?@ (\? ffffff? )\(? ףp= ? ?@ )\(? 333333? Q? Q? {Gz?>@R vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U } } )}  }    CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE33'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents O #Computer and other office equipment @ years c -The shorter of the remaining lease term or 10 5 Leasehold improvements  years>@R vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } D} }      CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE34'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents  - As at December 31,  ĝ@ ĝ@y 8Performance marketing, domain names and related websites 0@ @k 1Fantasy sports, domain names and related websites @ @  p@  @>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } } }      CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE35'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents   - As at December 31,  @ @ Ireland  @ P!@#  United States @ 0@ Other \@ j@ @:@>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } I} }      CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE36'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents  - As at December 31,  @ @; Cash and cash equivalents @@ @ ?Trade and other receivables (excluding prepayments and deferred- compensation cost) @ @ ?@@>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } "} }      CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE37'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents   - As at December 31,  @ @= Between one and two months p@ p}@A Between two and three months @ @[@5 More than three months @ i@ *@@>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } *} }     CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE38'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents  7 Year ended December 31,  @ @U &Balance at the beginning of the period h@ a@M "Movements in credit loss allowance @ @-Translation effectANI Balance at the end of the periodt@h@>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } } } } }     CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE39'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents  ) Less than 1 year3 Between 1 and 2 years+ More than 2 years TOTAL7 As of December 31, 20235 Deferred consideration @@   @@9 Trade and other payables ͼ@   ͼ@'Lease liability@P@Џ@2@Total@P@Џ@@7As of December 31, 20229Contingent consideratione@[@@5Deferred consideration@@x@9Trade and other payables@ r@D@'Lease liabilityP@@@@Total@@@@@>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U#} } D}       !"CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE40'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents C Purchase price consideration:  Cash paid @O #Common shares issued, at fair value @S %Deferred consideration, at fair value R@G Total acquisition consideration @)Assets acquired:;Cash and cash equivalents<@/Accounts receivable@[)Prepaid expenses and other current assets@r@y8Performance marketing, domain names and related websites@k1Fantasy sports, domain names and related websites@# Customer base@# Content asset@-Right of use assetH@! Other assets@3Total assets acquired$@1Liabilities assumed:)Accounts payable0'Deferred income'Lease liabilityH! Deferred taxP;Other current liabilitiesБ;Total liabilities assumed) Total net assets @!Goodwill! @G"Total acquisition consideration"@>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } +} }      CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE41'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents  % Profit or loss9 Contingent consideration Increase Decrease+ December 31, 2022M "Expected cash flows (10% movement) f f@A Discount rate (10% movement)  ;Volatility (10% movement)Y@Y>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U"} } D}       !CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE42'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents C Purchase price consideration:  Cash paid @!  Cash payable @O #Common shares issued, at fair value Х@W 'Contingent consideration, at fair value @@GTotal acquisition consideration@)Assets acquired:;Cash and cash equivalentsޱ@a,Accounts receivable and other current assets@y8Performance marketing, domain names and related websitesL@# Customer baseP@# Content assetv@Software`@-Right of use asset_@9Other non-current assetsB@3Total assets acquiredI@1Liabilities assumed:)Accounts payable@m3Corporate tax payable|'Lease liability_;Total liabilities assumed)Total net assets@ Goodwill G!Total acquisition consideration!@>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U!} } 0} }  } }  }      CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE43'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents ; 6. PROPERTY AND EQUIPMENT  COMPUTER  AND  OFFICE   LEASEHOLD  EQUIPMENT ! IMPROVEMENTS TOTALS%Net book amount as of January 1, 2023 @ ]@P@ Additions@{@ .@ 0|@/Depreciation charge l 5 n7Translation differences  &7As of December 31, 2023@ Z@ `@CostЖ@ @m@ x@9Accumulated depreciation ` W'Net book amount as of December 31, 2023@ Z@ `@S%Net book amount as of January 1, 2022{@ a@ ȁ@ Additionst@  t@/Depreciation charge@e 4 g7Translation differences@  @7As of December 31, 2022@ ]@ P@Cost@ `k@ l@9Accumulated depreciationz Y W 'Net book amount as of December 31, 2022 @  ]@  P@>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U } } :} } }     CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE44'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents   7 Year Ended December 31,  @ @ @a ,Depreciation expensed to technology expenses   G@o 3Depreciation expensed to general and administrative>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U } } U} }    CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE45'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents   7. LEASES KBelow are the carrying amounts of the Group's right-of-use assets and leasee .liabilities and the movements during the year: /Right-of-Use Assets+Lease Liabilities3As of January 1, 2023h@0@ AdditionsR@R@O#Amortization of right-of-use assets@{)Interest expensed@Payments+Lease terminationDD7Translation differencesF@2@7As of December 31, 2023Ж@@3As of January 1, 2022@<@]*Additions as part of business combinations8@8@ AdditionsX@X@O#Amortization of right-of-use assetsy)Interest expensef@Payments7Translation differences@U_7As of December 31, 2022h@0@>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U.} } } } } } } }      !"#$%&'()*+,-CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE46'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents 1 8. INTANGIBLE ASSETS  DOMAIN  NAMES  MOBILE APPS AND CUSTOMER RELATED # CONTRACTS ANDCONTENT1INTERNALLY DEVELOPED WEBSITESGOODWILL%CUSTOMER BASESASSETS INTANGIBLESTOTAL3Net book amount as of'January 1, 2023 @@@@@ Additions@q@@,@;Amortization charge (Note19)N|7Translation differences@?Z@Z@3Net book amount as of+December 31, 2023p@@d@E@@Cost@@@@@`|@9Accumulated amortization'Ȗ{3Net book amount as of+December 31, 2023p@@d@E@@3 Net book amount as of'!January 1, 2022!\@!!!!d@!@3"Business combinations#(Note 5)#@# @#@#ԫ@##`@$ Additions$A@$$$$$@$@;%Amortization charge (Note&19)&T&&&&0|&7'Translation differences'&'8@'?'<'"'~3(Net book amount as of+)December 31, 2022) @)@)@))@)@*Cost*@*@*O@*@*̬@*@9+Accumulated amortization+ع++|+++<3,Net book amount as of+-December 31, 2022- @-@-@--@-@>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } U} }     CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE47'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents  - As of December 31,  @ @k 1Net book value of assets with finite useful lives- Customer contracts d@ @I Internally developed intangiblesE@@w7Total net book value of assets with finite useful lives@@s5Net book value of assets with indefinite useful livesK!Domain names and related websitesp@ @[)Total net book value of intangible assetsJ@@IAs of December 31, 2021, the Group had a deferred payment of $500 for them2acquisition of domains, which was settled in 2022.>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } -} }     CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE48'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents E 9. TRADE AND OTHER RECEIVABLES  - As at December 31,  @ @ Current5Trade receivables, net@7@'Accrued revenue]@@ Prepayments(@Ѝ@+Other receivables@v@Depositsc@pp@=Deferred compensation costm@ l@@  -As at December 31, @@9Trade receivables, gross@H@@3Credit loss allowanceth @7@>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U)} } Q} }      !"#%&'(CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE49'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents + 11. SHARE CAPITAL PTotal authorized shares of the Company were unlimited and have no par value. The  Ifollowing table outlines common share activity for each period presented. SHARESUSD3As of January 1, 20238_Ao3Issue of restricted ordinary share awards (Note 12)@5@?Issue of ordinary shares in exchange of share options exercised (Note 13)`0@;Issue of ordinary shares as a partial payment of contingent7consideration ( Note 5)Ҳ.A9Treasury shares acquiredHL7As of December 31, 2023ĿA3As of January 1, 2022Ao3Issue of restricted ordinary share awards (Note 12)@}:Issue of ordinary shares in exchange of warrants' exercise=A?Issue of ordinary shares in exchange of share options' exercise (Note 13)ħ@=Issue of ordinary shares as payment of consideration for Roto?Sports acquisition (Note 5)Ay 8Issue of ordinary shares as payment of consideration forI! BonusFinder acquisition (Note 5)!oA!9"Treasury shares acquired""7#As of December 31, 2022#8_A#3%As at January 1, 2021%`;{A%P@&>Issue of ordinary shares in initial public offering ( Note 12)&TA&q'4Transfer to capital reserve upon change of par value''P7(As at December 31, 2021(A(>@R vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } ;} } }  }     CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE50'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents / 12. CAPITAL RESERVE  7 Year ended December 31,  @ @  @7 Opening carrying amount `@  R@  @o3Issue of ordinary shares as a payment of contingent# consideration\@q4Issue of ordinary shares in initial public offering,Q$net of attributable costs ( Note 11) @q4Issue of ordinary shares as payment of considerationQ$for Roto Sports acquisition (Note 5)@q4Issue of ordinary shares as payment of considerationQ$for BonusFinder acquisition (Note 5)Х@m2Share options and warrants exercised (Note 11, 13) i@b@ Y(Issue of restricted shares (Note 11, 14)s@`l@ 3Share options expired:@m2Transfer from share capital reserve upon change of par value P@7Closing carrying amount`@`@  R@>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U#} } 5} }       !"CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE51'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents   OPTIONS  AND USD  WARRANTS thousand3 As of January 1, 2023 8UA ;@3 Share options expense  ֤@3Share options grantedA@e.Share options and warrants exercised (Note 12)@mW7Share options forfeitednJ3Share options expired:7As of December 31, 2023SVA@3As of January 1, 2022ZA@3Share options expense@3Share options granted0*A@9Share warrants exercised\"@b=Share warrants repurchasedj7Share options forfeited7As of December 31, 20228UA;@3As at January 1, 2021EAr@M"Share options and warrants expense@5Share warrants grantedIOA(@E Modification of share warrants  (@7!Share options forfeited!! 7"As at December 31, 2021"ZA"@>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U%} } 3} }  }        !"#$CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE52'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents    WEIGHTED    AVERAGE    EXERCISE   NUMBER  PRICE PER   OF SHARE IN  AWARDSUSD Y(Awards outstanding as of January 1, 20238UA (\ @GrantedA '@ Forfeitedn zG#@ Exercised@m ffffff@Expired Q8-@]*Awards outstanding as of December 31, 2023SVA @]*Awards exercisable as of December 31, 2023R4)A Q@Y(Awards outstanding as of January 1, 2022RA (\@Granted0*A Hz#@ Forfeited Hz#@ Repurchasedj )\( @ Exercised )\( @]*Awards outstanding as of December 31, 20228UA  (\ @]*Awards exercisable as of December 31, 2022A Q@Y (Awards outstanding as at January 1, 2021 P&A  )\( @!Granted!IOA! \(\ @" Forfeited"" )\( @]#*Awards outstanding as at December 31, 2021#RA# (\@]$*Awards exercisable as at December 31, 2021$@ @$ )\( @>@z     vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U } } } }  }  }  } }  }  } }            CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE53'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents o 3Determination of Fair Value of Options and Warrants  HThe options were valued using the Black-Scholes model with the following   !  assumptions:   9 Years ended December 31,   @   @   @/Exercise price, USD q= ף!@ zGa*@ )\(@ \(\'@ @  Qk-@)Share price, USD q= ף!@ zGa*@ )\(@ \(\'@ @  Qk-@%Risk free rate 3.7 % - ! ףp= ? 1.5 % - !~jt? 0.9 % -   !~jt?9Estimated volatility (1)  ?45 % - ?    ?7Expected dividend yield  nil  nil    nil5Expected term in years @ ffffff@ ffffff@ ffffff@ ffffff@  @>@b            vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } } } }  }     CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE54'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents  7 Year Ended December 31, @ @ @7 High price 13.19  \(\'@  Qk-@7 Low price 8.97  Q@  @+Restricted shares  7Year Ended December 31,  @@ @;Restricted Shares granted@5@@ 1Price per share high (\B$@  ףp="@/Price per share low (\B$@  {Gz@>@R vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } ,} } }     CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE55'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents ? Share-based Payment Expense  7 Year ended December 31,  @ @ @W 'Equity classified share options expense h@ x@ @;Restricted shares expense0~@T@U&Liability classified warrants' expense(@?Share-based payment expense.@@,@>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } "} }      CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE56'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents   7 Year ended December 31,  @ @E As at January 1, at fair value  8@= Interest accrued (Note 20)  }@E Amortization of issuance costs  ?@# Interest paid|5Repayment of principalp7Translation differences3@>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } } }     CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE57'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents A 16. TRADE AND OTHER PAYABLES    AS AT !  DECEMBER 31,  @ @ Non-currentAccruals r@Current+Trade payables(1)@L@# Accruals (ii)@İ@%Indirect taxesp@@%Other payablesW@\@ @Ƹ@>@R vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } } }      CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE58'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents   - As At December 31,  @ @- Deferred tax asset ޻@ ȶ@5 Deferred tax liability ` 7 Deferred tax asset, net @ @>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } H} }      CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE59'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents  - As At December 31,  @ @i 0Deferred tax, net at the beginning of the period @ t@C Business combination (Note 5)  P >Credited to the consolidated statement of comprehensive income (Note 22)@@7Translation differences@g@w]*Deferred tax, net at the end of the period@@>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } +} }      CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE60'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents   - As At December 31,  @ @W 'Intangible assets - deferred tax assets @ n@] *Intangible assets - deferred tax liability  O #Trading losses and other allowances @ @7Net deferred tax assets@@>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } } } }      CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE61'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents   7 Year ended December 31,  @ @ @#  North America `@ `@ <@) U.K. and Ireland @ }@ @!  Other Europe y@ f@ @+Rest of the world@@@%Total revenues@@`@>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } )} } }      CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE62'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents   7 Year ended December 31,  @ @ @3 Performance marketing q@ @ `u@Q $Subscription and content syndication @ &@ 3 Advertising and other @ @ @%Total revenues@@`@>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } } } }      CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE63'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents   7 Year ended December 31,  @ @ @ Casino PS@ `@ f@ Sports @@ @ ,@ Other @  @ p@%Total revenues@@`@>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U } } } }     CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE64'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents   - As at December 31,  @ @' Contract assets ]@ @1 Contract liabilities > p>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } G} }      CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE65'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents   @ @' As at January 1 p@ C Business combination (Note 5)  @ ?Amounts included in contract liabilities that was recognised as; revenue during the period į =Cash received in advance of performance and not recognized as;revenue during the period@ @+As at December 31>@p@>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U$} } /} } } } }     !"#CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE66'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents 5 19. OPERATING EXPENSESA Sales and marketing expenses    7 Year ended December 31,  @ @@! People costs @ ,@U@[)Employees' bonuses related to acquisition w@ @?External marketing expenses ÷@ @,@)External content @ @@K!Amortization of intangible assets H@ =@d@?Share-based payment expense pv@ z@`@Other @@ ,@pp@M"Total sales and marketing expenses `@@ y@y@/Technology expenses  7Year ended December 31,  @ @@! People costsu@ ճ@@=Software and subscriptions@ @`k@U&Depreciation of property and equipment G@K !Amortization of intangible assets @  0z@  `@?!Share-based payment expense!E@ !!4@!"Other"@ ""@"p@;#Total technology expenses#@ ##l@#֮@>@R vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } 6} } }     CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE67'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents O #General and administrative expenses  7 Year ended December 31,  @ @ @!  People costs @ -@ @Y(Share-based payment and related expensest@@@=Legal and consultancy feesz@Q@<@]*Secondary offering related costs (Note 11)@;Acquisition related costs@؀@@@EInitial offering related costs@i0Employees' bonuses related to offering (Note 11) i@@ Insurance(@x@x@+Short-term leases@{@w@O#Amortization of right-of-use assets@{@y@pq@U&Depreciation of property and equipmentn@g@@`@Otherr@l@8@[)Total general and administrative expenses@@k@>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } :} } }     CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE68'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents W '20. FINANCE INCOME AND FINANCE EXPENSES  7 Year ended December 31,  @ @ @3 Foreign exchange gain pw@ $@ *@'Interest income0p@1Total finance incomeЃ@$@*@]*Finance expense consists of the following:3Foreign exchange lossH@ l@D@O#Unwinding of deferred consideration@Pt@S%Interest expense on lease liabilitiesd@f@g@EInterest expense on borrowings}@~@3Other finance results@R@Y@Y@5Total finance expenses@L@D@;Net finance (loss) income@ @>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } =} } }     CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE69'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents U &21. BASIC AND DILUTED INCOME PER SHARE OBasic net income per share is calculated by dividing net income by the weighted  Maverage number of ordinary shares outstanding during the year (amounts are in m 2USD thousand except shares and per share amounts).  7Year ended December 31, @@@u6Net income for the period attributable to shareholders@@R@k1Weighted-average number of ordinary shares, basicîA`At}Am2Net income per share attributable to shareholders,basic \(\? Q? ?u6Net income for the period attributable to shareholders@@R@o3Weighted-average number of ordinary shares, diluted`A`8A@sAm2Net income per share attributable to shareholders,diluted Gz? Q? Gz?>@Z  vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } <} } }      CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE70'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents   7 Year Ended December 31,  @ @ @k 1Weighted-average number of ordinary shares, basic îA `A t}Ac -Effect of share options and warrants on issue P:A .A EAw 7Effect of contingently issuable ordinary shares related9to business combinationsh-A5Ao3Weighted-average number of ordinary shares, diluted`A`8A@sA>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} }  } } }     CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE71'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents 7 22. TAX CHARGE (CREDIT)  7 Year Ended December 31,  @ @ @/ Current tax expense @ ȗ@ $@EDeferred tax benefit (Note 17) d@@r>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } 1} } }      CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE72'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents   7 Year ended December 31,  @ @ @+ Income before tax @@ @ @3 Effective tax expense B@ @ @' Tax effects of:CDisallowed expenses (credits)؃@@m@;Unrecognized deferred taxȓXa,Change in estimates related to prior periodsZP@%Tax incentives\rK!Income subject to other tax ratesqOther(@HS@ d@@r>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } 6} } }      CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE73'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents   7 Year ended December 31,  @ @ @a ,Remuneration to key management and executive  directors @ [@ r@C Non-executive directors' fees $@ @ y@ r@@ʰ@>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } } } }      CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE74'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents   7 Year ended December 31,  @ @ @ Expenses1 Remuneration expense &@ f@ @1 Share-based payments @ ̡@ @%Other expenses @4@ r@!@ް@>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U } } H} }    CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE75'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents   @ @ =Share options held by key management, executive directors and7 non-executive directors JQA QA>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } -} } }    CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE76'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents #  24. PERSONNEL FThe average number of employees, including executive and non-executive  ] *directors, during the year was as follows:  7Year ended December 31, @@@-Executive director???7Non-executive directors@@@CSales and marketing employeesq@g@X@1Technology employees@Z@V@M@Q$General and administrative employeesK@L@9@ 0|@u@@g@>      !"#$%&'@R vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } }    CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE77'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents - Address of witness5 Rheastraat 78, 1076 DS  Amsterdam,' the Netherlands3Occupation of witness)Company Director>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } }    CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE78'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents - Address of witness5 Rheastraat 78, 1076 DS  Amsterdam,' the Netherlands3Occupation of witness)Company Director>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } }    CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE79'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents - Address of witness5 Rheastraat 78, 1076 DS  Amsterdam,' the Netherlands3Occupation of witness)Company Director>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } }    CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE80'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents - Address of witness5 Rheastraat 78, 1076 DS  Amsterdam,' the Netherlands3Occupation of witness)Company Director>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } }    CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE81'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents - Address of witness5 Rheastraat 78, 1076 DS  Amsterdam,' the Netherlands3Occupation of witness)Company Director>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } }  }     CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE82'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents 3 Executed as a deed by  ORY WEIHS  Ory Weihs!  Signature of  ORY WEIHS/in the presence of:1Signature of witness //s/ Fintan Costello'Name of witness 'Fintan Costello-Address of witness 5Rheastraat 78, 1076 DS Amsterdam,'the Netherlands3Occupation of witness )Company Director>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } }    CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE83'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents - Address of witness5 Rheastraat 78, 1076 DS  Amsterdam,' the Netherlands3Occupation of witness)Company Director>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } }    CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE84'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents - Address of witness5 Rheastraat 78, 1076 DS  Amsterdam,' the Netherlands3Occupation of witness)Company Director>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } }    CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE85'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents - Address of witness5 Rheastraat 78, 1076 DS  Amsterdam,' the Netherlands3Occupation of witness)Company Director>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } }    CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE86'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents - Address of witness5 Rheastraat 78, 1076 DS  Amsterdam,' the Netherlands3Occupation of witness)Company Director>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } }    CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE87'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents - Address of witness5 Rheastraat 78, 1076 DS  Amsterdam,' the Netherlands3Occupation of witness)Company Director>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} } }      CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE88'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents ' Minimum Revenue3 Fiscal Quarter Ending A% March 31, 2024 EA#  June 30, 2024  A- September 30, 2024 ԚA+ December 31, 2024lFA%March 31, 2025vA# June 30, 2025-A-September 30, 2025c A+December 31, 2025vA%March 31, 2026A# June 30, 2026dkA-September 30, 2026_A+December 31, 2026A%March 31, 2027>@J vyK Table Of ContentsTable_Of_Contents!A1   dMbP?_*+U} }  } }       CCreated by EDGAR Online, Inc. 5GAMBLING.COM GROUP LTDTABLE89'Form Type: 20-F9Period End: Dec 31, 20239Date Filed: Mar 21, 2024+Table Of Contents  Qa valid credit note for VAT purposes provided that all third party costs incurred  Pby the Sellers under this Clause 13.4 shall be paid by the Purchasers within ten  LBusiness Days of such costs being notified by the Sellers to the Purchasers.   ,@5 Purchasers' Warranties 4@ CEach Purchaser warrants to the Sellers that, as at the date hereof:  4@ .@/Sellers' Warranties5@>@j    vyK Table Of ContentsTable_Of_Contents!A1