CSE Global Limited - Annual Report 2025

NOTES TO THE FINANCIAL STATEMENTS For the financial year ended 31 December 2025 4. PROPERTY, PLANT AND EQUIPMENT (CONT’D) Group Assets under construction Freehold land Buildings Leasehold improve- ments Plant and machinery Tools and equipment Office furniture and fittings Computer equipment Motor vehicles Total $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 Accumulated depreciation: At 1 January 2024 − − 4,457 5,380 15,757 14,621 1,758 9,411 7,337 58,721 Currency realignment − − 305 11 (134) (783) (138) 5 87 (647) Charge for the year − − 1,083 1,015 3,299 2,251 636 2,632 1,926 12,842 Disposals − − (233) (254) (1,353) (60) (475) (241) (1,213) (3,829) Write-off − − − − − (10) (28) (10) − (48) Reclassification − − (39) 39 (206) 215 (9) − − − Reclassification to asset held-for-sale − − (4,763) − (480) − (78) − − (5,321) At 31 December 2024 and 1 January 2025 − − 810 6,191 16,883 16,234 1,666 11,797 8,137 61,718 Currency realignment − − (299) (88) (419) 104 (8) (251) (321) (1,282) Charge for the year − − 89 1,662 3,673 3,312 641 1,798 1,593 12,768 Disposals − − (97) (64) (2,375) (803) (176) (770) (1,782) (6,067) Write-off − − − − − (13) − (14) − (27) Reclassification − − 1 (45) (34) 228 (168) (1) − (19) At 31 December 2025 − − 504 7,656 17,728 19,062 1,955 12,559 7,627 67,091 Net carrying value: At 31 December 2025 3,668 15,358 603 2,220 13,153 21,814 1,964 5,242 3,166 67,188 At 31 December 2024 4,719 − 830 3,561 17,395 17,546 1,947 3,347 4,712 54,057 148 CSE GLOBAL LIMITED

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