XML 81 R60.htm IDEA: XBRL DOCUMENT v3.26.1

Investment in subsidiaries with material non-controlling interests (Tables)

12 Months Ended

Dec. 31, 2025

Investment in subsidiaries with material non-controlling interests

Summary of financial statements of investment in subsidiaries with material non-controlling interests

​

​	​	​	​	​	​	​	​	​
​	​	BW India			​	BW Product Services
​	​ ​ ​	2025	​ ​ ​	2024	​ ​ ​	2025	​ ​ ​	2024
​	​ ​ ​	US$’000	​ ​ ​	US$’000	​ ​ ​	US$’000	​ ​ ​	US$’000
Assets		​		​		​		​
Current assets		52,901		63,581		283,465		417,096
Includes		​		​		​		​
Cash and cash equivalents		30,821		19,443		39,917		175,882
Non-current assets		355,533		278,287		114,202		92,115
Liabilities		​		​		​		​
Current liabilities		45,446		28,371		282,646		328,769
Includes		​		​		​		​
Borrowings		28,268		23,927		100,649		137,425
Non-current liabilities (Borrowings)		180,217		76,443		62,512		50,748
Net assets		182,771		237,054		52,509		129,694

​

​	​	​	​	​	​	​	​	​	​	​	​	​
​	​	BW India					​	BW Product Services
​	​ ​ ​	2025	​ ​ ​	2024	​ ​ ​	2023	​ ​ ​	2025	​ ​ ​	2024	​ ​ ​	2023
​	​ ​ ​	US$’000	​ ​ ​	US$’000	​ ​ ​	US$’000	​ ​ ​	US$’000	​ ​ ​	US$’000	​	US$’000
TCE income – Shipping		129,011		126,660		118,999		—		—	​	—
Revenue from Product Services		—		—		—		2,590,600		2,650,445	​	1,835,031
Cost of cargo and delivery expenses		—		—		—		(2,526,597)		(2,469,621)	​	(1,741,585)
Vessel operating expense		(22,502)		(22,223)		(21,503)		—		—	​	—
Charter hire expense		(1,559)		—		—		—		—	​	—
Depreciation and amortisation		(33,307)		(34,853)		(33,950)		(48,170)		(36,095)	​	(67,609)
Gain on disposal of vessels	​	57,250	​	—	​	—	​	—	​	—	​	—
Finance expense		(6,057)		(8,980)		(9,510)		811		(934)	​	(4,426)
Other expenses - net		(6,675)		(4,713)		(2,302)		(27,274)		(23,418)	​	(12,815)
Income tax expense	​	(11,709)	​	(4,631)	​	(3,743)	​	(3,197)	​	(21,727)	​	(7,218)
Net profit/(loss) after tax		104,452		51,260		47,991		(13,827)		98,650	​	1,378
​	​	​	​	​	​	​	​	​	​	​	​	​
Other comprehensive income/(loss) (currency translation effects)	​	—		—		416		2,204		(1,022)	​	1,918
Total comprehensive income/(loss)		104,452		51,260		48,407		(11,623)		97,628	​	3,296
Total comprehensive income/(loss) allocated to non- controlling interests		49,719		24,400		23,716		(1,877)		15,996	​	480

​

X

- References

No definition available.

+ Details

Name:	ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of subsidiaries. [Refer: Total for all subsidiaries [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 27
-IssueDate 2025-01-01
-Paragraph 17
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2025-en-r&anchor=para_17_b&doctype=Standard
-URIDate 2025-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 27
-IssueDate 2025-01-01
-Paragraph 16
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2025-en-r&anchor=para_16_b&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 75
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_75_a&doctype=Standard
-URIDate 2025-03-27

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2025-01-01
-Paragraph B4
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2025-en-r&anchor=para_B4_a&doctype=Appendix&subtype=B
-URIDate 2025-03-27

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph 75
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_75_a&doctype=Standard
-URIDate 2025-03-27

+ Details

Name:	ifrs-full_DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-2022:textBlockItemType
Balance Type:	na
Period Type:	duration