STATEMENTS OF CHANGES IN EQUITY Year ended 31 December 2025 Share capital Treasury shares Capital and other reserves Translation reserve Retained earnings Equity attributable to owners of the Company Noncontrolling interests Total equity US$ US$ US$ US$ US$ US$ US$ US$ (Note 26) (Note 27) (Note 28) (Note 29) Group Balance at 1 January 2024 109,544,661 (6,930,882) 11,236,591 8,038,392 297,214,794 419,103,556 80,500,867 499,604,423 Total comprehensive income for the year: Profit for the year - - - - 37,140,043 37,140,043 119,738 37,259,781 Other comprehensive income for the year - - - (1,653,082) 254,085 (1,398,997) 1,776 (1,397,221) Total - - - (1,653,082) 37,394,128 35,741,046 121,514 35,862,560 Transactions with owners, recognised directly in equity: Repurchases of shares - (950,990) - - - (950,990) - (950,990) Issuance of treasury shares and warrants (Note 28) - 6,390,965 391,871 105,059 - 6,887,895 - 6,887,895 Dividends (Note 37) - - - - (12,493,865) (12,493,865) - (12,493,865) Acquisition of subsidiary (Note 41) - - - - - - 11,016,235 11,016,235 Disposal of subsidiary (Note 11) - - - - (325,603) (325,603) 325,603 - Share-based payment (Note 40) - - 113,337 - - 113,337 - 113,337 Forfeiture of share options (Note 40) - - (2,470) - 2,470 - - - Effects of acquisition of non-controlling interests without a change in control (Notes 11 and 41) - - 1,375,364 - - 1,375,364 (1,413,248) (37,884) Total - 5,439,975 1,878,102 105,059 (12,816,998) (5,393,862) 9,928,590 4,534,728 Balance at 31 December 2024 109,544,661 (1,490,907) 13,114,693 6,490,369 321,791,924 449,450,740 90,550,971 540,001,711 54
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