Company: GHRS
Filing Date: 2025-07-29
Form Type: 20-F/A
Source: 0001140361-25-027850
Chunk: 276

Company: GH Research PLC
Filing Date: 2025-07-29
Form: 20-F/A
Chunk 276
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 laws enacted or substantively enacted at the balance sheet date where the Group generates taxable income. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. It establishes provisions where appropriate on the basis of amounts expected to be paid to the tax authorities. Taxes on income are accrued in the same financial year as the income and expenses to which they relate. Current income tax assets and liabilities for the current financial year are measured at the amount expected to be recovered from or paid to the tax authorities. Deferred income tax assets are recognized only to the extent that it is probable that future taxable profit will be available against which the temporary differences or the unused tax losses can be utilized. Deferred income tax assets from tax credit carry-forwards are recognized to the extent that the realization of the related tax benefit through future taxable profits is probable. Contingencies The Group assesses the likelihood of any adverse outcomes as a contingency, including legal matters. Provisions for such contingencies are recorded where it is probable that a liability will be incurred and the amount of that loss can be reliably estimated. A contingent liability is disclosed where the existence of the obligation will only be confirmed by future events, or where the amount of the obligation cannot be measured reliably. Segment reporting Management considers the Group to have only a singlesegment: Research and Development (“R&D”). This is consistent with the way that information is reported internally within the Group for the purpose of allocating resources and assessing performance. Loss per share Basic loss per share is calculated by dividing the net loss attributable to shareholders by the weighted average number of shares in issue during the year.

3.Expenses by nature The following table provides the consolidated statement of comprehensive loss classification of our expense by nature:

|                                            |     | Year ended   
 December 31, |   2024 |     |       |   2023 |     |       |   2022 |
|:-------------------------------------------|:----|:-------------|-------:|:----|:------|-------:|:----|:------|-------:|
|                                            |     | $’000        |        |     | $’000 |        |     | $’000 |        |
| Research and development                   |     |              |        |     |       |        |     |       |        |
| External research and development expenses |     |              | 27,562 |     |       | 22,777 |     |       | 16,019 |
| Employee expenses(1) (3)