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v3.26.1

Consolidated Statements of Changes in Equity - USD ($) $ in Thousands | Total | Total | Share capital | Share premium | Premium on issue of shares | Capital transactions | Stock options | Other reserves | Reserve for own shares | Legal | Investments statutory | Tax-incentive reserve | Other comprehensive income | Cumulative Translation Adjustment | Undistributed results | Non-controlling interest
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Balance at Dec. 31, 2024 | $ 8,134,364 | $ 7,094,465 | $ 13,177,841 | $ 0 | $ 36,321 | $ (227,052) | $ 10,145 | $ (37,470) | $ 0 | $ 691,999 | $ 2,070,113 | $ 1,449,832 | $ 67,583 | $ (10,144,847) | $ 0 | $ 1,039,899
Net income | 556,334 | 500,224 |  |  |  |  |  |  |  |  |  |  |  |  | 500,224 | 56,110
Gain (loss) on foreign currency translation adjustments | 451,293 | 574,457 |  |  |  |  |  |  |  |  |  |  |  | 574,457 |  | (123,164)
Gain on net investment in foreign operations | 126,386 | 126,386 |  |  |  |  |  |  |  |  |  |  |  | 126,386 |  |
Gain on cash flow hedge, net of tax | 282 | 282 |  |  |  |  |  |  |  |  |  |  | 282 |  |  |
Loss associated with pension and other post-retirement benefit obligations, net of tax | (510) | (409) |  |  |  |  |  |  |  |  |  |  | (409) |  |  | (101)
Other fair value adjustments through other comprehensive income | (25) | (25) |  |  |  |  |  |  |  |  |  |  | (25) |  |  |
Total comprehensive income | 1,133,760 | 1,200,915 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | (152) | 700,843 | 500,224 | (67,155)
Share-based compensation | 7,001 | 5,782 |  |  |  | 5,782 |  |  |  |  |  |  |  |  |  | 1,219
Realization of other reserves | (1) | (1) |  |  |  |  |  | (374) |  |  |  |  |  |  | 373 |
Distribution of interim dividends | (759,018) | (759,018) |  |  |  |  |  |  |  |  | (759,018) |  |  |  |  |
Dividends to non-controlling interest | (260,331) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (260,331)
Others | 285 |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 285
Balance at May. 23, 2025 | (5,417,642) | (5,484,897) | (13,142,337) | 1,899,391 | (36,321) | 216,947 | (10,145) | 37,844 | (6,544) | (691,999) | (1,311,095) | (1,449,832) | 159 | 8,947,969 | 61,066 | 67,255
Balance at Dec. 31, 2024 | 8,134,364 | 7,094,465 | 13,177,841 | 0 | 36,321 | (227,052) | 10,145 | (37,470) | 0 | 691,999 | 2,070,113 | 1,449,832 | 67,583 | (10,144,847) | 0 | 1,039,899
Net income | 1,150,648 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other fair value adjustments through other comprehensive income | (35) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total comprehensive income | 2,118,229 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at Jun. 30, 2025 | 9,246,393 | 8,420,120 | 35,114 | 7,310,860 | 0 | 2,078 | 0 | 0 | (580) | 0 | 0 | 0 | 68,186 | (85,280) | 1,089,742 | 826,273
Balance at May. 23, 2025 | (5,417,642) | (5,484,897) | (13,142,337) | 1,899,391 | (36,321) | 216,947 | (10,145) | 37,844 | (6,544) | (691,999) | (1,311,095) | (1,449,832) | 159 | 8,947,969 | 61,066 | 67,255
Net income | 594,314 | 528,079 |  |  |  |  |  |  |  |  |  |  |  |  | 528,079 | 66,235
Gain (loss) on foreign currency translation adjustments | 410,755 | 410,755 |  |  |  |  |  |  |  |  |  |  |  | 410,755 |  |
Gain on cash flow hedge, net of tax | (373) | (373) |  |  |  |  |  |  |  |  |  |  | (373) |  |  |
Loss associated with pension and other post-retirement benefit obligations, net of tax | 969 | 969 |  |  |  |  |  |  |  |  |  |  | 969 |  |  |
Other fair value adjustments through other comprehensive income | (10) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (10)
Total comprehensive income | 984,469 | 939,430 | 0 | 0 | $ 0 | 0 | $ 0 | $ 0 | 0 | $ 0 | 0 | $ 0 | 596 | 410,755 | 528,079 | 45,039
Dividends to non-controlling interest | (1,386) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (1,386)
Foreign exchange variation in subsidiaries | (21,186) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (21,186)
Cancellation of shares | 0 |  | (390) | 390 |  |  |  |  |  |  |  |  |  |  |  |
Common share contribution | 1,808,187 | 1,808,187 |  | 1,808,187 |  |  |  |  |  |  |  |  |  |  |  |
Incorporation of shares | 3,995,860 | 3,995,860 |  | 3,995,860 |  |  |  |  |  |  |  |  |  |  |  |
Repurchase of shares | 0 |  |  | 192 |  |  |  |  | (192) |  |  |  |  |  |  |
Share premium distribution | (387,004) | (387,004) |  | (387,004) |  |  |  |  |  |  |  |  |  |  |  |
Listing costs | 6,119 | 6,119 |  |  |  | 6,119 |  |  |  |  |  |  |  |  |  |
Reflexive capital transaction | 1,504 | 282 |  |  |  | 282 |  |  |  |  |  |  |  |  |  | 1,222
Transfer of treasury shares |  |  |  | (6,156) |  |  |  |  | 6,156 |  |  |  |  |  |  |
Others | 226 |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 226
Balance at Dec. 31, 2025 | 9,522,791 | 8,703,580 | 35,114 | 7,310,818 |  | (68,076) |  |  | (598,423) |  | 0 |  | 63,472 | (125,097) | 2,085,772 | 819,211
Net income | 145,415 | 118,485 |  |  |  |  |  |  |  |  |  |  |  |  | 118,485 | 26,930
Gain (loss) on foreign currency translation adjustments | 329,929 | 340,313 |  |  |  |  |  |  |  |  |  |  | (250) | 340,563 |  | (10,384)
Gain on cash flow hedge, net of tax | 2,822 | 2,745 |  |  |  |  |  |  |  |  |  |  | 2,745 |  |  | 77
Loss associated with pension and other post-retirement benefit obligations, net of tax | (696) | (524) |  |  |  |  |  |  |  |  |  |  | (524) |  |  | (172)
Other fair value adjustments through other comprehensive income | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total comprehensive income | 477,470 | 461,019 | 0 | 0 |  | 0 |  |  | 0 |  | 0 |  | 1,971 | 340,563 | 118,485 | 16,451
Share-based compensation | 82,626 | 80,610 |  |  |  | 28,349 |  |  | 52,261 |  |  |  |  |  |  | 2,016
Dividends to non-controlling interest | (2,919) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (2,919)
Common share contribution | 0 |  | 6,446 | (6,446) |  |  |  |  |  |  |  |  |  |  |  |
Transfer of treasury shares | 1,234 | 1,234 |  |  |  |  |  |  | 1,234 |  |  |  |  |  |  |
Others | (2,768) | (2,768) |  |  |  | (2,768) |  |  |  |  |  |  |  |  |  |
Allocation of results to Investments Statutory | 0 |  |  |  |  |  |  |  |  |  | 2,085,772 |  |  |  | (2,085,772) |
Dividends declared | (1,070,877) | (1,070,877) |  |  |  |  |  |  |  |  | (1,070,877) |  |  |  |  |
Closing of the bargaining gain calculation | 51,504 | 51,504 |  |  |  | 51,504 |  |  |  |  |  |  |  |  |  |
Balance at Jun. 30, 2026 | $ 9,059,061 | $ 8,224,302 | $ 41,560 | $ 7,304,372 |  | $ 9,009 |  |  | $ (544,928) |  | $ 1,014,895 |  | $ 65,443 | $ 215,466 | $ 118,485 | $ 834,759

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- Definition The gains (losses) recognised in other comprehensive income on hedges of net investments in foreign operations, net of tax, before reclassification adjustments. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 39 -IssueDate 2025-01-01 -Paragraph 102 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=39&code=ifrs-tx-2025-en-r&anchor=para_102_a&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 9 -IssueDate 2025-01-01 -Paragraph 6.5.13 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=9&code=ifrs-tx-2025-en-r&anchor=para_6.5.13_a&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 62 -Subparagraph b -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_62_b_i&doctype=Standard -URIDate 2025-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2025-01-01 -Paragraph 24C -Subparagraph b -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_24C_b_i&doctype=Standard -URIDate 2025-03-27 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2025-01-01 -Paragraph 24E -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_24E_a&doctype=Standard -URIDate 2025-03-27 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 62 -Subparagraph b -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_62_b_i&doctype=Standard -URIDate 2025-03-27 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 91 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_91_a&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The increase (decrease) in the entity's equity resulting from the change in the equity of subsidiaries. [Refer: Total for all subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 106 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_106_d&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The increase in equity through other contributions by owners that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 106 -Subparagraph d -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_106_d_iii&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The increase (decrease) in equity resulting from share-based payment transactions. [Refer: Equity] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 106 -Subparagraph d -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_106_d_iii&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The increase (decrease) in equity resulting from transactions with owners. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 106 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_106_d&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The increase (decrease) in equity resulting from transfers to a statutory reserve. [Refer: Statutory reserve] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 106 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_106_d&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The increase (decrease) in equity resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Equity] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 106 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_106_d&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2025-01-01 -Paragraph 32 -Subparagraph a -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2025-en-r&anchor=para_32_a_ii&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2025-01-01 -Paragraph 24 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=1&code=ifrs-tx-2025-en-r&anchor=para_24_b&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2025-01-01 -Paragraph 28 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2025-en-r&anchor=para_28_b&doctype=Standard -URIDate 2025-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2025-01-01 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2025-en-r&anchor=para_23&doctype=Standard -URIDate 2025-03-27 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2025-01-01 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2025-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2025-03-27 Reference 6: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 17 -IssueDate 2025-01-01 -Paragraph 113 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2025-en-r&anchor=para_113_b&doctype=Standard -URIDate 2025-03-27 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 28 -Subparagraph a -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_28_a_ii&doctype=Standard -URIDate 2025-03-27 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 24 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_24_b&doctype=Standard -URIDate 2025-03-27 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 24 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_24_b&doctype=Standard -URIDate 2025-03-27 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 28 -Subparagraph a -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_28_a_ii&doctype=Standard -URIDate 2025-03-27 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 81A -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_81A_a&doctype=Standard -URIDate 2025-03-27 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 106 -Subparagraph d -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_106_d_i&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The decrease in equity resulting from the purchase of treasury shares. [Refer: Treasury shares] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 106 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_106_d&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The amount of reclassification adjustments related to exchange differences when the financial statements of foreign operations are translated, net of tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 21 -IssueDate 2025-01-01 -Paragraph 48 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=21&code=ifrs-tx-2025-en-r&anchor=para_48&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 92 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_92&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The increase in equity resulting from the sale or issue of treasury shares. [Refer: Treasury shares] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 106 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_106_d&doctype=Standard -URIDate 2025-03-27 + Details
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