28 Income tax Income tax payables and receivables are comprised of the following: | | | | | | | | | | | | | | | | | As of | | In thousands of USD | | December 31, 2025 | | June 30, 2026 | | Income Tax Prepayments | | 3,153 | | | 2,993 | | | Total Income tax receivables | | 3,153 | | | 2,993 | | | Income Tax Payables | | 658 | | | 845 | | | Provision for Income Tax | | 11,798 | | | 10,950 | | Total Income tax payables | | 12,456 | | | 11,795 | |
Income tax benefit / (expense) is comprised of the following: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | For the three months ended June 30 | | For the six months ended June 30 | | In thousands of USD | | 2025 | | 2026 | | 2025 | | 2026 | | Current tax (expense) / benefit | | (1,570) | | | (905) | | | (2,042) | | | (851) | | | Deferred tax (expense) / benefit | | 1,249 | | | 19 | | | 1,500 | | | 57 | | | Total Income tax (expense) / benefit | | (321) | | | (886) | | | (542) | | | (794) | |
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