STATEMENTS OF CHANGES IN EQUITY Year ended 31 December 2025 See accompanying notes to the financial statements. Share capital Treasury shares Capital and other reserves Translation reserve Retained earnings Total equity US$ US$ US$ US$ US$ US$ (Note 26) (Note 27) (Note 28) (Note 29) Company Balance at 1 January 2024 109,544,661 (6,930,882) 5,143,484 4,464,245 97,227,387 209,448,895 Total comprehensive loss for the year: Loss for the year - - - - (9,427,464) (9,427,464) Other comprehensive loss for the year - - - (105,059) - (105,059) Total - - - (105,059) (9,427,464) (9,532,523) Transactions with owners, recognised directly in equity: Repurchases of shares - (950,990) - - - (950,990) Issuance of treasury shares and warrants (Note 28) - 6,390,965 3,503,976 105,059 - 10,000,000 Dividends (Note 37) - - - - (12,493,865) (12,493,865) Share-based payment (Note 40) - - 113,337 - - 113,337 Forfeiture of share options (Note 40) - - (2,470) - 2,470 - Total - 5,439,975 3,614,843 105,059 (12,491,395) (3,331,518) Balance at 31 December 2024 109,544,661 (1,490,907) 8,758,327 4,464,245 75,308,528 196,584,854 Total comprehensive loss for the year: Loss for the year, representing total comprehensive loss for the year - - - - (10,443,103) (10,443,103) Transactions with owners, recognised directly in equity: Issuance of shares (Note 26) 2,811,414 - - - - 2,811,414 Issuance of treasury shares (Note 27) - 1,204,674 (235,004) - 158,330 1,128,000 Forfeiture of share options (Note 40) - - (1,049) - 1,049 - Dividends (Note 37) - - - - (9,249,475) (9,249,475) Total 2,811,414 1,204,674 (236,053) - (9,090,096) (5,310,061) Balance at 31 December 2025 112,356,075 (286,233) 8,522,274 4,464,245 55,775,329 180,831,690 56
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