CSE Global Limited - Annual Report 2024

118 CSE Global Limited Attributable to owners of the Company Group Share capital (Note 16) Treasury shares (Note 16) Sharebased payment reserve (Note 16) Revenue reserve Other reserves (Note 17) Foreign currency translation reserve (Note 18) Total Noncontrolling interests Total equity $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 2023 At 1 January 2023 131,902 (1,910) − 97,015 9,994 (24,700) 212,301 (1) 212,300 Profit/(loss) for the year − − − 22,527 − − 22,527 (63) 22,464 Other comprehensive loss – Foreign currency translation − − − − − (3,147) (3,147) (1) (3,148) Other comprehensive loss for the year, net of tax − − − − − (3,147) (3,147) (1) (3,148) Total comprehensive income/(loss) for the year − − − 22,527 − (3,147) 19,380 (64) 19,316 Contributions by and distributions to owners – Dividends on ordinary shares (Note 34) − − − (16,909) − − (16,909) − (16,909) – Equity-settled compensation to employees (Note 16) − − 1,373 − − − 1,373 − 1,373 Total transactions with owners in their capacity as owners − − 1,373 (16,909) − − (15,536) − (15,536) Closing balance at 31 December 2023 131,902 (1,910) 1,373 102,633 9,994 (27,847) 216,145 (65) 216,080 The accompanying accounting policies and explanatory notes form an integral part of the financial statements. STATEMENTS OF CHANGES IN EQUITY For the financial year ended 31 December 2024

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