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 2025 109,544,661 (1,490,907) 13,114,693 6,490,369 321,791,924 449,450,740 90,550,971 540,001,711 Total comprehensive income for the year: Profit for the year - - - - 27,381,915 27,381,915 139,217 27,521,132 Other comprehensive income for the year - - - (62,220) (90,384) (152,604) 369 (152,235) Total - - - (62,220) 27,291,531 27,229,311 139,586 27,368,897 Transactions with owners, recognised directly in equity: Issuance of shares (Note 26) 2,811,414 - - - - 2,811,414 - 2,811,414 Issuance of treasury shares (Note 27) - 1,204,674 (235,004) - 158,330 1,128,000 - 1,128,000 Forfeiture of share options (Note 40) - - (1,049) - 1,049 - - - Dividends (Note 37) - - - - (9,249,475) (9,249,475) - (9,249,475) Issuance of a subsidiary’s share capital [Note 11, 28(a)] - - 4,225,640 - - 4,225,640 8,838,135 13,063,775 Disposal of subsidiary (Note 42) - - - (1,442,703) - (1,442,703) - (1,442,703) Effects of functional currency change in subsidiaries (Note 2) - - - 4,181,238 - 4,181,238 - 4,181,238 Effects of acquisition of non-controlling interests without a change in control [Note 11, 28(b)] - - (36,075,810) 209,629 211,281 (35,654,900) (5,562,966) (41,217,866) Total 2,811,414 1,204,674 (32,086,223) 2,948,164 (8,878,815) (34,000,786) 3,275,169 (30,725,617) Balance at 31 December 2025 112,356,075 (286,233) (18,971,530) 9,376,313 340,204,640 442,679,265 93,965,726 536,644,991 55 GEO ENERGY | ANNUAL REPORT 2025
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