NOTES TO FINANCIAL STATEMENTS 31 December 2025 4 FINANCIAL INSTRUMENTS, FINANCIAL RISKS AND CAPITAL MANAGEMENT (cont’d) Liquidity risk analysis Non-derivative financial liabilities The following tables detail the remaining contractual maturity for non-derivative financial liabilities. The tables have been drawn up based on the undiscounted cash flows of financial liabilities based on the earliest date on which the Group and Company can be required to pay. The table includes both interest and principal cash flows. The adjustment column represents the possible future cash flows attributable to the instrument included in the maturity analysis which are not included in the carrying amount of the financial liability on the statements of financial position. Weighted average effective interest rate On demand or within 1 year Between 1 to 5 years After 5 years Adjustment Total % US$ US$ US$ US$ US$ Group 2025 Non-interest bearing - 82,646,277 90,338,420 - - 172,984,697 Lease liabilities (variable rate) 3.51 23,182 123,022 - (6,299) 139,905 Bank borrowing (variable rate) 6.46 14,957,362 245,595,041 6,443,741 (4,012,282) 262,983,862 Total 97,626,821 336,056,483 6,443,741 (4,018,581) 436,108,464 2024 Non-interest bearing - 102,135,933 - - - 102,135,933 Lease liabilities (variable rate) 8.16 5,754,586 98,376 - (25,848) 5,827,114 Bank borrowing (variable rate) 7.35 36,940,370 234,961,942 9,719,796 (53,574,854) 228,047,254 Total 144,830,889 235,060,318 9,719,796 (53,600,702) 336,010,301 Company 2025 Non-interest bearing - 23,984,081 - - - 23,984,081 Bank borrowing (variable rate) 6.32 6,438,401 112,003,606 6,443,741 (1,783,556) 123,102,192 Total 30,422,482 112,003,606 6,443,741 (1,783,556) 147,086,273 2024 Non-interest bearing - 18,865,400 - - - 18,865,400 Bank borrowing (variable rate) 6.47 3,551,551 25,091,034 9,719,796 (9,675,737) 28,686,644 Total 22,416,951 25,091,034 9,719,796 (9,675,737) 47,552,044 82
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