18. Other non-financial assets

	As of
	31 March 2026 $m	31 March 2025 $m
1 Prepayments mainly include advance payments in respect of capacity indefeasible right to use (IRUs) and lease contracts for which leases are yet to commence. 2 Advances (net) mainly includes payments made to various government authorities under protest, for tax, legal and regulatory sub-judice matters and are net of allowance recognised as part of the Group’s recoverability assessment of $31m and $14m as of 31 March 2026 and 31 March 2025 respectively.
Prepayments¹	124	109
Advances (net)²	38	40
Cost to obtain or fulfil a contract with a customer	44	45
Others	0	1
	206	195

	As of
	31 March 2026 $m	31 March 2025 $m
1 Prepayments mainly include advance payment in respect of capacity indefeasible right to use (IRU), network costs and advance payments for lease contracts for which leases are yet to commence. 2 Taxes recoverable include customs duty, sales tax and value added tax. 3 Advance to suppliers (net) are disclosed net of provision of $7m and $6m as of 31 March 2026 and 31 March 2025 respectively. 4 Others mainly includes claims receivable from vendors based on contractual arrangements and employee advances net of related provision of $6m and $6m as of 31 March 2026 and 31 March 2025 respectively.
Cost to obtain or fulfil a contract with a customer	131	111
Prepayments¹	84	78
Taxes recoverable²	90	65
Advances to suppliers (net)³	16	24
Others⁴	20	8
	341	286

Airtel Africa plc