STATEMENTS OF CHANGES IN EQUITY For the financial year ended 31 December 2025 The accompanying accounting policies and explanatory notes form an integral part of the financial statements. Attributable to owners of the Company Group Share capital (Note 16) Treasury shares (Note 16) Sharebased payment reserve (Note 16) Revenue reserve Other reserves (Note 17) Foreign currency translation reserve (Note 18) Total Noncontrolling interests Total equity $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 2025 At 1 January 2025 166,390 (244) 2,427 110,145 9,701 (32,430) 255,989 39 256,028 Profit for the year − − − 37,492 − − 37,492 40 37,532 Other comprehensive income – Foreign currency translation − − − − − (10,980) (10,980) (8) (10,988) Other comprehensive income for the year, net of tax − − − – − (10,980) (10,980) (8) (10,988) Total comprehensive income for the year – – – 37,492 – (10,980) 26,512 32 26,544 Contributions by and distributions to owners – Purchase of treasury shares (Note 16) − (2,282) − − − − (2,282) − (2,282) – Re-issuance of treasury shares (Note 16) − 2,410 (2,427) − 17 − − − − – Dividends on ordinary shares (Note 34) 8,778 − − (16,284) − − (7,506) − (7,506) – Equity-settled compensation to employees (Note 16) − − 2,750 − − − 2,750 − 2,750 Total transactions with owners in their capacity as owners 8,778 128 323 (16,284) 17 − (7,038) − (7,038) Closing balance at 31 December 2025 175,168 (116) 2,750 131,353 9,718 (43,410) 275,463 71 275,534 ANNUAL REPORT 2025 117
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