NOTES TO THE FINANCIAL STATEMENTS For the financial year ended 31 December 2025 7. INTANGIBLE ASSETS Group Goodwill Sales order backlog Noncompete agreement Licences Intellectual property rights Customer relationships Technical know-how Total $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 Cost: At 1 January 2024 100,857 2,202 1,923 2,706 492 28,967 3,670 140,817 Currency realignment (568) 71 63 7 17 (305) 121 (594) Additions − − − − 134 − − 134 Acquisition of businesses (Note 5) 10,879 − − − − 6,702 − 17,581 Reclassification 3,510 − − − − (1,175) − 2,335 At 31 December 2024 and 1 January 2025 114,678 2,273 1,986 2,713 643 34,189 3,791 160,273 Currency realignment (3,513) (122) (112) (11) (32) (988) (199) (4,977) Additions − − − − 51 − − 51 Acquisition of business (Note 5) 9,065 − − − − 1,251 − 10,316 Write-off − − − − (451) − (3,063) (3,514) At 31 December 2025 120,230 2,151 1,874 2,702 211 34,452 529 162,149 Accumulated amortisation and impairment loss: At 1 January 2024 23,752 2,202 1,541 1,870 102 16,411 1,507 47,385 Currency realignment 496 71 54 6 3 (177) 56 509 Amortisation for the year − − 194 123 26 4,300 317 4,960 At 31 December 2024 and 1 January 2025 24,248 2,273 1,789 1,999 131 20,534 1,880 52,854 Currency realignment (867) (122) (106) (11) (6) (567) (103) (1,782) Amortisation for the year − − 191 114 39 3,968 156 4,468 Write-off − − − − (107) − (1,404) (1,511) At 31 December 2025 23,381 2,151 1,874 2,102 57 23,935 529 54,029 Net carrying value: At 31 December 2025 96,849 − − 600 154 10,517 − 108,120 At 31 December 2024 90,430 − 197 714 512 13,655 1,911 107,419 Remaining amortisation period (years): At 31 December 2025 NA – – 6 4 - 5 2 - 8 – NA At 31 December 2024 NA – 1 7 5 - 15 3 - 8 6 NA 156 CSE GLOBAL LIMITED
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