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. Company Share capital (Note 16) Treasury shares (Note 16) Sharebased payment reserve (Note 16) Revenue reserve Other reserves (Note 17) Total equity $’000 $’000 $’000 $’000 $’000 $’000 2025 At 1 January 2025 166,390 (244) 2,427 16,026 9,733 194,332 Profit for the year, representing total comprehensive income for the year − − − 23,605 − 23,605 Total comprehensive income for the year − − − 23,605 − 23,605 Contributions by and distributions to owners – Purchase of treasury shares (Note 16) − (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) – Equity-settled compensation to employees (Note 16) − − 2,750 − − 2,750 Total transactions with owners in their capacity as owners 8,778 128 323 (16,284) 17 (7,038) Closing balance at 31 December 2025 175,168 (116) 2,750 23,347 9,750 210,899 2024 At 1 January 2024 131,902 (1,910) 1,373 16,988 10,026 158,379 Profit for the year, representing total comprehensive income for the year − − − 17,871 − 17,871 Total comprehensive income for the year − − − 17,871 − 17,871 Contributions by and distributions to owners – Issuance of ordinary shares (Note 16) 23,209 − − − − 23,209 – Re-issuance of treasury shares (Note 16) − 1,666 (1,373) − (293) − – Dividends on ordinary shares (Note 34) 11,279 − − (18,833) − (7,554) – Equity-settled compensation to employees (Note 16) − − 2,427 − − 2,427 Total transactions with owners in their capacity as owners 34,488 1,666 1,054 (18,833) (293) 18,082 Closing balance at 31 December 2024 166,390 (244) 2,427 16,026 9,733 194,332 ANNUAL REPORT 2025 119
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