CONSOLIDATED INCOME STATEMENT For the financial year ended 31 December 2025 The accompanying accounting policies and explanatory notes form an integral part of the financial statements. Group Note 2025 2024 $’000 $’000 Revenue 19 968,919 861,173 Cost of sales (707,006) (620,014) Gross profit 261,913 241,159 Administrative expenses (194,839) (168,938) Selling and distribution expenses (11,199) (11,344) Other operating expenses (5,511) (6,671) Other income/(expenses), net 24 3,464 (202) Operating profit 53,828 54,004 Other non-operating income 20 737 480 Finance income 21 255 613 Finance costs 22 (8,875) (8,973) Share of loss of an associate (10) (27) Settlement of arbitration − (10,414) Profit before tax 23 45,935 35,683 Tax expense 25 (8,403) (9,237) Profit for the year 37,532 26,446 Attributable to: Owners of the Company 37,492 26,345 Non-controlling interests 40 101 37,532 26,446 Earnings per share (“EPS”) attributable to owners of the Company (cents per share) Basic EPS 26 5.26 3.91 Diluted EPS 26 5.26 3.91 ANNUAL REPORT 2025 115
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