| Schedule of reconciliation of the effective tax rate |
| | | | | | | | | | | Six months ended | | Six months ended | | Three months ended | | Three months ended | | | June 30, 2026 | | June 30, 2025 | | June 30, 2026 | | June 30, 2025 | Profit before income tax | | 40,696 | | 33,811 | | 21,610 | | 18,221 | Tax calculated at the applicable tax rate | | (6,104) | | (4,226) | | (3,241) | | (2,277) | Effect of different tax rates in other countries | | (14) | | (79) | | (19) | | (47) | Tax effect of expenses not deductible for tax purposes and non-taxable income | | (522) | | (645) | | (157) | | (558) | Tax effect of deductions under special tax regimes | | 4,211 | | 3,432 | | 2,181 | | 2,041 | Tax effect of tax losses brought forward | | 993 | | 337 | | 443 | | 151 | Tax effect of not recognized deferred tax asset regarding the loss carryforward | | (993) | | (338) | | (443) | | (152) | Overseas tax in excess of credit claim used during the period | | (911) | | (1,401) | | (428) | | (754) | Underprovision of tax liability | | (8) | | — | | (2) | | — | Income tax expense | | (3,348) | | (2,920) | | (1,666) | | (1,596) |
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