NOTES TO THE FINANCIAL STATEMENTS For the financial year ended 31 December 2025 33. CAPITAL MANAGEMENT The primary objective of the Group’s capital management is to ensure that it maintains a healthy capital ratio in order to support its business and maximise shareholder value. The Group monitors its monthly cash flows and also manages its capital structure and makes adjustments to it, in light of changes in economic condition. To maintain or adjust the capital structure, the Group may issue new shares. No changes were made in objectives, policies and processes during the years ended 31 December 2025 and 31 December 2024. 34. DIVIDENDS Group and Company 2025 2024 $’000 $’000 Declared and paid during the financial year: Dividends on ordinary shares: – Final exempt (one-tier) dividend for 2024: $0.0115 per share 8,126 – – Interim exempt (one-tier) dividend for 2025: $0.0114 per share 8,158 – – Final exempt (one-tier) dividend for 2023: $0.015 per share – 10,171 – Interim exempt (one-tier) dividend for 2024: $0.0125 per share – 8,662 16,284 18,833 Dividend paid in cash 7,506 7,554 Dividend paid through issuance of new shares under the Scrip Dividend Scheme (Note 16) 8,778 11,279 16,284 18,833 Proposed but not recognised as a liability as at 31 December: Dividends on ordinary shares, subject to shareholders’ approval at the AGM: – Final exempt (one-tier) dividend for 2025: $0.0146 (2024: $0.0115) per share 10,569 8,123 10,569 8,123 35. AUTHORISATION OF FINANCIAL STATEMENTS The financial statements for the financial year ended 31 December 2025 were authorised for issue in accordance with a resolution of the directors on 18 March 2026. ANNUAL REPORT 2025 183
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