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Trade and other receivables | 12 Months Ended
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Dec. 31, 2025
Trade and other receivables. |
Trade and other receivables | 12.Trade and other receivables ​
​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | 2025 | ​ ​ ​ | 2024
​ | ​ ​ ​ | US$’000 | ​ ​ ​ | US$’000
Trade receivables | ​ ​ ​ | 199,366 | ​ ​ ​ | 168,546
Other receivables |  | 15,423 |  | 15,193
Other receivables – related parties 1 |  | 2,852 |  | —
​ |  | 217,641 |  | 183,739
Prepayments |  | 16,539 |  | 27,162
Tax recoverable | ​ | 839 | ​ | —
​ |  | 235,019 |  | 210,901
Non-current |  | 3,812 |  | 7,980
Current |  | 231,207 |  | 202,921
​ |  | 235,019 |  | 210,901
| 1 | Related parties refer to corporations controlled by a shareholder of the Company.
Contract assets — accrued revenue of US$43.0 million (2024: US$26.0 million) had been presented within “Trade receivables”. These relate to the Group’s rights to consideration for proportional performance from spot voyages that are in-progress at the balance sheet date, and which shall be recognised as revenue in the subsequent year. The Group will invoice the customers when the rights become unconditional which typically occurs in the next financial year. Other receivables due from non-related parties include GST paid to India’s Government in advance. After taking into account the present value of other receivables (non-current), the carrying amounts approximate their fair value. Other receivables due from related parties comprise mainly advances for vessel operating expenses. They are unsecured, interest-free and repayable on demand. The carrying amounts of trade receivables and prepayments, principally denominated in US$, approximate their fair values due to the short-term nature of these balances.

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + 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 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_10_e&doctype=Standard -URIDate 2025-03-27 + Details
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- References No definition available. + Details
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