NOTES TO THE FINANCIAL STATEMENTS For the financial year ended 31 December 2025 16. SHARE CAPITAL AND TREASURY SHARES (CONT’D) (b) Treasury shares Group and Company 2025 2024 No of shares No of Shares ’000 $’000 ’000 $’000 At 1 January (473) (244) (3,666) (1,910) Acquired during the financial year (5,000) (2,282) − − Re-issuance of treasury shares 5,220 2,410 3,193 1,666 At 31 December (253) (116) (473) (244) Treasury shares relate to ordinary shares of the Company that are held by the Company. (c) Share-based payment reserve Share-based payment reserve represents the equity-settled compensation under the CSE Performance Share Plan. The reserve is made up of the cumulative value of services received from employees that has vested during the year. 17. OTHER RESERVES Other reserves comprised the differences in share prices resulting from the re-issuance of treasury shares ($125,000) (2024: $142,000), and premium paid on acquisition of non-controlling interests from the purchase of Transtel Arabia Limited Co and Transtel Engineering (M) Sdn Bhd of approximately $9,875,000 and ($32,000) (2024: $$9,875,000 and ($32,000)) respectively. 18. FOREIGN CURRENCY TRANSLATION RESERVE The foreign currency translation reserve represents exchange differences arising from the translation of the financial statements of foreign operations whose functional currencies are different from that of the Group’s presentation currency. 166 CSE GLOBAL LIMITED
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