Other Financial Liabilities	6 Months Ended
Jun. 30, 2025
Other Financial Liabilities [Abstract]
Other Financial Liabilities	10. Other Financial Liabilities The following is a summary of other financial liabilities as at June 30, 2025: (in US$ thousands) June 30, 2025 December 31, 2024 Collateralized financial liabilities payable to third-party financing companies $ 3,681 $ 4,898 Collateralized financial liabilities - Curragh Housing Transaction 21,421 20,959 Debt issuance costs (955) (988) Total other financial liabilities 24,147 24,869 Less: current portion 4,946 5,988 Non-current other financial liabilities $ 19,201 $ 18,881 Collateralized financial liabilities – Curragh Housing Transaction The Curragh Housing Transaction did not satisfy the sale criteria under Accounting Standards Codification, or ASC, 606 – Revenues from Contracts with Customers and was deemed a financing arrangement. As a result, proceeds of $ 23.0 million (A$ 34.6 million) received for the sale and leaseback of property, plant and equipment owned by the Company in connection with the Curragh Housing Transaction were recognized as “Other Financial Liabilities” on the Company’s unaudited Condensed Consolidated Balance Sheets. The term of the financing arrangement is ten years with an effective interest rate of 14.14 %. This liability will be settled in equal monthly payments as part of the accommodation services arrangement. In connection with the Curragh Housing Transaction, the Company has granted the counterparty mortgages over certain leasehold and freehold land. The counterparty’s rights are subject to a priority deed in favor of the Company’s senior secured parties including, but not limited to, holders of the Notes, lenders under the ABL Facility and Stanwell. The carrying value of this financial liability, net of issuance costs of $ 0.9 million, was $ 20.5 million as at June 30, 2025, $ 1.3 million of which is classified as a current liability.

The following is a summary of other financial liabilities

as at June 30, 2025:

(in US$ thousands)

June 30, 2025

December 31,

2024

Collateralized financial liabilities payable to third-party financing

companies

3,681

4,898

Collateralized financial liabilities - Curragh Housing Transaction

21,421

20,959

Debt issuance costs

(955)

(988)

Total

other financial liabilities

24,147

24,869

Less: current portion

4,946

5,988

Non-current other financial liabilities

19,201

18,881

Collateralized financial liabilities – Curragh Housing Transaction

The Curragh

Housing Transaction

did not

satisfy the

sale criteria

under Accounting

Standards Codification,

ASC, 606

– Revenues

from Contracts

with Customers

and was

deemed a

financing arrangement.

As a

result,

proceeds of $

23.0

million (A$

34.6

million) received for

the sale and leaseback

of property,

plant and equipment

owned by the

Company in connection with

the Curragh Housing

Transaction were recognized as

“Other Financial

Liabilities”

the

Company’s

unaudited

Condensed

Consolidated

Balance

Sheets.

The

term

the

financing

arrangement is

ten years

with an

effective interest

rate of

14.14

%. This

liability will

be settled

in equal

monthly

payments as part of the accommodation services arrangement.

In connection with the

Curragh Housing Transaction,

the Company has granted the

counterparty mortgages over

certain

leasehold

and

freehold

land.

The

counterparty’s

rights

are

subject

priority

deed

favor

the

Company’s

senior

secured

parties

including,

but

not

limited

to,

holders

the

Notes,

lenders

under

the

ABL

Facility and Stanwell.

The carrying value of this financial liability, net of issuance costs of $

0.9

million, was $

20.5

million as at June 30,

2025, $

1.3

million of which is classified as a current liability.