CSE Global Limited - Annual Report 2025

NOTES TO THE FINANCIAL STATEMENTS For the financial year ended 31 December 2025 24. OTHER INCOME/(EXPENSE) Group 2025 2024 $’000 $’000 Miscellaneous income 1,357 1,870 Foreign exchange gain/(loss), net 2,107 (2,072) 3,464 (202) 25. INCOME TAX EXPENSE The major components of income tax expense for the years ended 31 December are: Group 2025 2024 $’000 $’000 Current income tax Current income taxation – Singapore 2,584 2,784 – Foreign 9,801 9,454 Over provision in respect of previous years (3,423) (2,982) 8,962 9,256 Deferred income tax (credit)/expense Origination and reversal of temporary differences – Singapore (86) (360) – Foreign (1,254) 103 Under/(over) provision in respect of previous years 135 (3) (1,205) (260) Income tax expense 7,757 8,996 Withholding tax 646 241 Tax expense 8,403 9,237 Tax expense recognised in the statement of comprehensive income 8,403 9,237 170 CSE GLOBAL LIMITED

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