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v3.26.1

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY - USD ($) $ in Thousands | Attributable to equity holders of the Company | Share capital | Share premium | Treasury shares | Contributed surplus | Capital reserve | Hedging reserve | Share-based payment reserve | Currency translation reserve | Other reserves | Retained earnings | Non-controlling interests | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Balance at period beginning at Dec. 31, 2022 | $ 1,476,732 | $ 1,419 | $ 289,812 | $ (47,631) | $ 685,913 | $ (36,259) | $ 24,777 | $ 2,141 | $ (761) | $ 325 | $ 556,996 | $ 119,858 | $ 1,596,590
Profit after tax | 469,957 |  |  |  |  |  |  |  |  |  | 469,957 | 23,042 | 492,999
Other comprehensive (loss)/income | (51,139) |  |  |  |  |  | (52,319) |  | 1,180 |  |  | 1,154 | (49,985)
Total comprehensive (loss)/income | 418,818 |  |  |  |  |  | (52,319) |  | 1,180 |  | 469,957 | 24,196 | 443,014
Share-based payment reserve - Value of employee services | 1,696 |  |  |  |  |  |  | 1,696 |  |  |  |  | 1,696
Purchases of treasury shares | (23,698) |  |  | (23,698) |  |  |  |  |  |  |  |  | (23,698)
Share options exercised | 1,658 |  |  | 2,676 |  |  |  | 68 |  | 1,833 | (2,919) |  | 1,658
Shares cancellation |  | (19) | (3,959) | 12,215 |  |  |  |  |  |  | (8,237) |  |
Dividends paid | (405,493) |  |  |  |  |  |  |  |  |  | (405,493) | (27,607) | (433,100)
Transfer to tonnage tax reserve |  |  |  |  |  |  |  |  |  | 825 | (825) |  |
Total transactions with owners, recognised directly in equity | (425,837) | (19) | (3,959) | (8,807) |  |  |  | 1,764 |  | 2,658 | (417,474) | (27,607) | (453,444)
Balance at period end at Dec. 31, 2023 | 1,469,713 | 1,400 | 285,853 | (56,438) | 685,913 | (36,259) | (27,542) | 3,905 | 419 | 2,983 | 609,479 | 116,447 | 1,586,160
Profit after tax | 354,296 |  |  |  |  |  |  |  |  |  | 354,296 | 40,572 | 394,868
Other comprehensive (loss)/income | 33,501 |  |  |  |  |  | 41,377 |  | (846) | (7,030) |  | (176) | 33,325
Total comprehensive (loss)/income | 387,797 |  |  |  |  |  | 41,377 |  | (846) | (7,030) | 354,296 | 40,396 | 428,193
Effects of re-domiciliation |  | 285,853 | (285,853) |  | (685,913) | 685,913 |  |  |  |  |  |  |
Share-based payment reserve - Value of employee services | 2,016 |  |  |  |  |  |  | 2,016 |  |  |  |  | 2,016
Capital returns to non-controlling interests |  |  |  |  |  |  |  |  |  |  |  | (4,500) | (4,500)
Purchases of treasury shares | (100) |  |  | (100) |  |  |  |  |  |  |  |  | (100)
Sale of treasury shares | 1,091 |  |  | 1,091 |  |  |  |  |  |  |  |  | 1,091
Issue of new shares | 332,615 | 332,615 |  |  |  |  |  |  |  |  |  |  | 332,615
Share options exercised | 575 |  |  | 7,060 |  |  |  | (3,342) |  |  | (3,143) |  | 575
Dividends paid | (388,461) |  |  |  |  |  |  |  |  |  | (388,461) | (21,657) | (410,118)
Changes in non-controlling interest | (215) |  |  |  |  |  |  |  |  |  | (215) | 1,777 | 1,562
Transfer to tonnage tax reserve |  |  |  |  |  |  |  |  |  | 6,162 | (6,162) |  |
Total transactions with owners, recognised directly in equity | (52,479) | 618,468 | $ (285,853) | 8,051 | $ (685,913) | 685,913 |  | (1,326) |  | 6,162 | (397,981) | (24,380) | (76,859)
Balance at period end at Dec. 31, 2024 | 1,805,031 | 619,868 |  | (48,387) |  | 649,654 | 13,835 | 2,579 | (427) | 2,115 | 565,794 | 132,463 | 1,937,494
Profit after tax | 242,313 |  |  |  |  |  |  |  |  |  | 242,313 | 47,398 | 289,711
Other comprehensive (loss)/income | (20,218) |  |  |  |  |  | (10,556) |  | 1,760 | (11,422) |  | 444 | (19,774)
Total comprehensive (loss)/income | 222,095 |  |  |  |  |  | (10,556) |  | 1,760 | (11,422) | 242,313 | 47,842 | 269,937
Share-based payment reserve - Value of employee services | 1,753 |  |  |  |  |  |  | 1,753 |  |  |  |  | 1,753
Capital returns to non-controlling interests |  |  |  |  |  |  |  |  |  |  |  | (41,616) | (41,616)
Purchases of treasury shares | (2,739) |  |  | (2,739) |  |  |  |  |  |  |  |  | (2,739)
Share options exercised | 523 |  |  | 754 |  |  |  | (395) |  |  | 164 |  | 523
Dividends paid | (199,855) |  |  |  |  |  |  |  |  |  | (199,855) | (41,120) | (240,975)
Changes in non-controlling interest | 3,194 |  |  |  |  |  |  |  |  |  | 3,194 | (2,018) | 1,176
Transfer to tonnage tax reserve |  |  |  |  |  |  |  |  |  | 6,407 | (6,407) |  |
Total transactions with owners, recognised directly in equity | (197,124) |  |  | (1,985) |  |  |  | 1,358 |  | 6,407 | (202,904) | (84,754) | (281,878)
Balance at period end at Dec. 31, 2025 | $ 1,830,002 | $ 619,868 |  | $ (50,372) |  | $ 649,654 | $ 3,279 | $ 3,937 | $ 1,333 | $ (2,900) | $ 605,203 | $ 95,551 | $ 1,925,553

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