NOTES TO FINANCIAL STATEMENTS 31 December 2025 15 PROPERTY, PLANT AND EQUIPMENT Leasehold property Machineries and heavy equipment Building Barges Jetty Motor vehicles Mining properties Construction in progress Others (1) Total US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ Group Cost: At 1 January 2024 8,117,095 10,477,768 688,558 883,848 927,457 1,558,099 571,539,674 314,138 3,123,772 597,630,409 Acquisition of subsidiary (Note 41) - - - - - - - 44,775,367 - 44,775,367 Additions (2) - 55,323 6,036 - - 207,163 2,353,359 6,177,150 540,216 9,339,247 Disposals - (311,954) - - - (97,003) - - (211,331) (620,288) Reclassifications - - 3,386 - - 75,479 71,582 (264,627) 114,180 - Exchange differences (114,183) (73,156) (31,933) (40,796) - (54,385) (984,544) (224,179) (40,295) (1,563,471) At 31 December 2024 8,002,912 10,147,981 666,047 843,052 927,457 1,689,353 572,980,071 50,777,849 3,526,542 649,561,264 Additions (2) 150,072 149,402 107,515 - - 86,167 3,902,440 138,288,573 509,716 143,193,885 Disposal of subsidiaries (Note 42) - (808,056) - - (927,457) (57,151) (33,650,428) - (417,068) (35,860,160) Disposals (436,613) (54,335) (37,044) - - (895,161) (109,451) - - (1,532,604) Transfers (5,004,008) - 21,125 - - - - 12,917,895 44,272 7,979,284 Exchange differences (82,524) (304) - - - (3,808) (772) (2,659,529) (17,960) (2,764,897) At 31 December 2025 2,629,839 9,434,688 757,643 843,052 - 819,400543,121,860199,324,7883,645,502760,576,772 Accumulated depreciation: At 1 January 2024 778,841 3,088,657 271,345 883,848 921,803 1,281,596 137,721,742 - 1,990,715 146,938,547 Depreciation 334,550 896,609 35,195 - 5,654 115,105 11,462,910 - 343,819 13,193,842 Disposals - (356,905) - - - (92,894) - - (161,217) (611,016) Exchange differences (21,944) (62,564) (13,083) (40,796) - (22,055) (769,783) - (33,688) (963,913) At 31 December 2024 1,091,447 3,565,797 293,457 843,052 927,457 1,281,752 148,414,869 - 2,139,629 158,557,460 Depreciation 298,539 880,860 44,623 - - 95,082 19,636,730 - 533,533 21,489,367 Disposal of subsidiaries (Note 42) - (808,056) - - (927,457) (37,394) (7,165,567) - (414,038) (9,352,512) Disposals (143,221) (54,335) (2,933) - - (830,734) - - - (1,031,223) Transfers (294,353) - - - - - - - - (294,353) Exchange differences (23,817) (187) - - - (2,004) - - (17,776) (43,784) At 31 December 2025 928,595 3,584,079 335,147 843,052 - 506,702160,886,032 - 2,241,348169,324,955 Accumulated impairment: At 1 January 2024 and 31 December 2024 - - - - - - 6,399,574 - - 6,399,574 Disposal of a subsidiary (Note 42) - - - - - - (6,399,574) - - (6,399,574) At 31 December 2025 - - - - - - - - - - Carrying amount: At 31 December 2025 1,701,244 5,850,609 422,496 - - 312,698 382,235,828 199,324,788 1,404,154 591,251,817 At 31 December 2024 6,911,465 6,582,184 372,590 - - 407,601 418,165,628 50,777,849 1,386,913 484,604,230 (1) Others relate to temporary housing facilities, office equipment and furniture, computer and software, and field equipment. (2) Included in additions during the year for construction in progress are capitalised borrowing costs of US$3.7 million (2024 : US$2.6 million) on qualifying assets. The capitalisation rate used to determine the amount of borrowing costs eligible for capitalisation was 7.31% (2024 : 8.47%), which is the effective interest rate of the borrowings. 96
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