Other Financial Liabilities	3 Months Ended
Mar. 31, 2026
Other Financial Liabilities [Abstract]
Other Financial Liabilities	12. Other Financial Liabilities The following is a summary of other financial liabilities as at March 31, 2026: (in US$ thousands) March 31, 2026 December 31, 2025 Collateralized financial liabilities - Curragh Housing Transaction $ 21,292 $ 21,195 Derivative liability (refer to Note 15. "Derivatives and Fair Value Measurement") 60 — Debt issuance costs (868) (883) Total other financial liabilities 20,484 20,312 Less: current portion (1,571) (1,424) Non-current other financial liabilities $ 18,913 $ 18,888 Collateralized financial liabilities – Curragh Housing Transaction The Curragh Housing Transaction did not satisfy the sale criteria under 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. The carrying value of this financial liability, net of issuance costs of $ 0.9 million, was $ 20.4 million as at March 31, 2026, $ 1.5 million of which is classified as a current liability.

The following is a summary of other financial liabilities

as at March 31, 2026:

(in US$ thousands)

March 31, 2026

December 31,

2025

Collateralized financial liabilities - Curragh Housing Transaction

21,292

21,195

Derivative liability (refer to Note 15. "Derivatives and Fair Value

Measurement")

—

Debt issuance costs

(868)

(883)

Total

other financial liabilities

20,484

20,312

Less: current portion

(1,571)

(1,424)

Non-current other financial liabilities

18,913

18,888

Collateralized financial liabilities – Curragh Housing Transaction

The Curragh

Housing Transaction

did not

satisfy the

sale criteria

under 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

14.14

This

liability

will

be settled

equal monthly

payments

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 of the Notes.

The carrying

value of this

financial liability,

net of

issuance costs

of $

0.9

million, was

20.4

million as

at March

31, 2026, $

1.5

million of which is classified as a current liability.