NOTES TO FINANCIAL STATEMENTS 31 December 2025 31 REVENUE 32 OTHER INCOME Group 2025 2024 US$ US$ Interest income 2,510,860 3,367,858 Rental income 65,707 797,549 Rental income from investment property 455,382 152,172 Gain on disposal of property, plant and equipment 377,178 20,635 Foreign exchange gain – net - 965,577 Amortisation of deferred gain (Note 20) 1,354,670 1,223,135 Gain on sale of rights to receivables (Note 8) - 18,000,000 Gain on deemed disposal (Note 41) - 8,802,319 Fair value changes in investment property (Note 18) - 144,894 Fair value changes on convertible loan (Note 14) - 1,924,493 Writeback of allowance for expected credit loss on trade and other receivables (Note 8) 163,602 226,332 Others 1,575,439 142,734 Total 6,502,838 35,767,698 Group 2025 2024 US$ US$ Timing of revenue recognition At a point in time: Sale of coal: - Coal mining 562,663,546 401,898,621 Total 562,663,546 401,898,621 33 OTHER EXPENSES (a) These expenses related to tax payables following finalisation of tax assessments by the ITO. 34 FINANCE COSTS 35 INCOME TAX EXPENSE (A) Income tax recognised in profit or loss Group 2025 2024 US$ US$ Loss on disposal of subsidiaries (Note 42) 906,363 - Fair value changes on convertible loan (Note 14) 1,443,178 - Foreign exchange loss – net 1,627,678 - Amortisation of financial liabilities carried at amortised cost - 1,006,040 Other non-operating expenses incurred on mining - 4,068,145 Other expenses arising from finalisation of tax assessments (a) 979,690 8,250,817 Others - 193,466 Total 4,956,909 13,518,468 Group 2025 2024 US$ US$ Interest expense on: - Bank borrowing 13,413,207 16,811,418 - Amortisation of transaction costs of bank borrowing 858,138 567,116 - Lease liabilities 11,179 10,330 Total 14,282,524 17,388,864 Group 2025 2024 US$ US$ Income tax: - Current 17,000,574 1,160,986 - Under (over) provision in prior years 1,126,163 (112,729) Deferred tax (Note 25): - Current 3,644,231 5,361,126 - Over provision in prior years (146,327) (519,142) Income tax expense 21,624,641 5,890,241 106
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