7. Trade and other payables

As of

31 March 2026

$m

31 March 2025

$m

Legal and professional expenses payable

1

2

Employees bonuses payable

0

0

Dividend payable

0

0

1

2

As of

31 March 2026

$m

31 March 2025

$m

1 Refer to note 5(b) of consolidated financial statements.

Ordinary shares buy-back programme1

21

Administrative and other payables

6

5

6

26

7

28