Accounts payable

12 Months Ended

Dec. 31, 2025

Subclassifications of assets, liabilities and equities [abstract]

Accounts payable

Accounts payable

The following is a table summarizing the components of our accounts payable as of December 31, 2025 and 2024:

	At December 31,
In thousands of U.S. dollars	2025		2024
Amounts due to a related party insurance broker	$	1,995	$	2,161
Scorpio Ship Management S.A.M. (SSM)	1,703		2,979
Scorpio Commercial Management S.A.M. (SCM)	697		250
Amounts due to related party port agents	559		247
Scorpio Services Holding Limited (SSH)	452		7
Scorpio LR2 Pool Limited	434		1,695
Amounts due to a related party bunker supplier	264		579
Mercury Pool Limited	90		—
Scorpio MR Pool Limited	66		1,726
Amounts due to a related party carbon emission manager	60		71
Accounts payable to related parties	6,320		9,715
European Union Allowance (EUA) payables (1)	20,225		12,415
Suppliers	7,484		10,083
	$	34,029	$	32,213

(1) European Union Allowance (EUA) payables relate to our obligations due for compliance with the EU ETS. Under the EU ETS requirements, we buy EU allowances to offset the greenhouse gas emissions from our vessels that trade to, from, and within the European Union and European Economic Area and submit these allowances to regulators as proof of compliance. Our vessels incur the costs of carbon emissions and these costs are passed along to the customers in most cases.

Other than the EUA payables, which are due September 2026, the majority of accounts payable are settled with a cash

payment within 90 days. No interest is charged on accounts payable. We consider that the carrying amount of accounts

payable approximates fair value.