BALANCE SHEETS As at 31 December 2025 The accompanying accounting policies and explanatory notes form an integral part of the financial statements. Group Company Note 2025 2024 2025 2024 $’000 $’000 $’000 $’000 Equity attributable to owners of the Company Share capital 16(a) 175,168 166,390 175,168 166,390 Treasury shares 16(b) (116) (244) (116) (244) Share-based payment reserve 16(c) 2,750 2,427 2,750 2,427 Revenue reserve 131,353 110,145 23,347 16,026 Other reserves 17 9,718 9,701 9,750 9,733 Foreign currency translation reserve 18 (43,410) (32,430) − − 275,463 255,989 210,899 194,332 Non-controlling interests 71 39 − − Total equity 275,534 256,028 210,899 194,332 114 CSE GLOBAL LIMITED
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