| Accounts payable, accruals and other payables. |
11Accounts payable, accruals and other payables | | | | | | | (Unaudited) | | (Audited) | | | At 30 June | | At 31 December | | | 2026 | | 2025 | | | USD | | USD | Financial items | | | | | Accounts payables | | 6,654,118 | | 6,806,786 | Captain payables | | 464,051 | | 732,402 | Salaries payable | | 153,565 | | 269,121 | Accrued expenses | | 331,284 | | 245,810 | Credit facility | | 436,523 | | 451,336 | Bank loan | | 273,824 | | — | LTRA payable | | 61,727 | | 101,200 | Other payables | | 540,759 | | 120,547 | | | 8,915,851 | | 8,727,202 | LTRA payable non-current portion | | — | | (16,867) | | | 8,915,851 | | 8,710,335 | Non-financial items | | | | | Deferred income and advances from customers | | 62,875 | | — | Total accounts payable, accruals and other payables | | 8,978,726 | | 8,710,335 |
| (i) | Advances from individual customers (e-wallets) are used by customers against future bookings. |
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