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v3.26.1

CONSOLIDATED STATEMENT OF CASHFLOWS - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2025 | Dec. 31, 2024 | Dec. 31, 2023
Cash flows from operating activities |  |  |
Profit before tax | $ 303,910 | $ 424,963 | $ 503,964
- amortisation of intangible assets | 368 | 843 | 762
- depreciation | 255,561 | 201,338 | 217,121
- gain on disposal of vessels | (56,708) | (20,391) | (42,374)
- loss on derecognition of right-of-use assets | 289 |  | 961
- interest income | (9,302) | (15,617) | (10,121)
- interest expense | 53,046 | 19,849 | 27,304
- other finance expense | 4,479 | 3,939 | 1,747
- share-based payments | 1,753 | 2,016 | 1,696
- finance lease income | (895) | (635) | (278)
- fair value loss/(gain) from equity financial asset | 1,172 | (1,326) |
Cash flows from before changes in working capital | 553,673 | 614,979 | 700,782
- inventories | (47,179) | 111,886 | (52,660)
- trade and other receivables | (24,535) | 112,689 | (112,648)
- trade and other payables | 41,201 | (91,123) | 52,701
- derivative financial instruments | 42,933 | (57,375) | (3,061)
- margin account held with broker | 31,486 | 77,727 | (66,384)
Total changes in working capital | 43,906 | 153,804 | (182,052)
Tax paid | (30,176) | (19,639) | (5,367)
Net cash from operating activities | 567,403 | 749,144 | 513,363
Cash flows from investing activities |  |  |
Additions in property, plant and equipment | (182,295) | (602,012) | (116,045)
Additions in intangible assets | (88) | (237) | (634)
Purchase of equity financial asset |  | (30,162) |
Proceeds from sale of vessels | 125,234 | 64,687 | 167,588
Investment in joint venture |  |  | (301)
Repayment of finance lease receivables | 7,525 | 7,915 | 7,842
Interest received | 10,197 | 16,252 | 10,118
Sale of equity financial asset |  | 2,343 |
Net cash (used in)/from investing activities | (39,427) | (541,214) | 68,568
Cash flows from financing activities |  |  |
Proceeds from bank borrowings | 1,027,443 | 610,883 | 72,070
Payment of financing fees | (4,408) | (4,430) |
Repayments of bank borrowings | (1,081,010) | (197,437) | (171,659)
Payment of lease liabilities | (101,830) | (102,764) | (93,513)
Interest paid | (51,750) | (17,818) | (24,864)
Other finance expense paid | (4,479) | (3,939) | (1,652)
Purchase of treasury shares | (2,739) | (100) | (23,698)
Sale of treasury shares |  | 1,091 |
Drawdown of trust receipts | 1,776,251 | 2,107,821 | 1,021,010
Repayment of trust receipts | (1,810,225) | (2,118,318) | (989,884)
Dividend payment | (199,855) | (388,461) | (405,493)
Dividend payment to non-controlling interests | (41,120) | (21,657) | (27,607)
Contributions from non-controlling interests | 1,176 | 1,562 |
Capital returns to non-controlling interests | (41,616) | (4,500) |
Net cash used in financing activities | (534,162) | (138,067) | (645,290)
Net (decrease)/increase in cash and cash equivalents | (6,186) | 69,863 | (63,359)
Cash and cash equivalents at beginning of the financial year | 231,900 | 162,037 | 225,396
Cash and cash equivalents at end of the financial year | $ 225,714 | $ 231,900 | $ 162,037

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- Definition The cash inflow from sales of equity or debt instruments of other entities (other than receipts for those instruments considered to be cash equivalents and those held for dealing or trading purposes), classified as investing activities. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2025-01-01 -Paragraph 16 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_16_d&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2025-01-01 -Paragraph 17 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_17_e&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The cash outflow to acquire or redeem entity's shares. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2025-01-01 -Paragraph 17 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_17_b&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The cash inflow from borrowings obtained. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2025-01-01 -Paragraph 17 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_17_c&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The cash inflow from proceeds from contributions of non-controlling interests. [Refer: Non-controlling interests] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2025-01-01 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_17&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The cash inflow from the sale or issuing of treasury shares. [Refer: Sale or issue of treasury shares; Treasury shares] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2025-01-01 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_17&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2025-01-01 -Paragraph 16 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_16_b&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2025-01-01 -Paragraph 16 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_16_a&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2025-01-01 -Paragraph 17 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2025-en-r&anchor=para_17_d&doctype=Standard -URIDate 2025-03-27 + Details
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