NOTES TO THE FINANCIAL STATEMENTS For the financial year ended 31 December 2025 28. ASSET HELD-FOR-SALE Asset classified as held-for-sale as at 31 December 2024 refers to land and building located in Houston, United States, which has been classified as asset held-for-sale in accordance with SFRS(I) 5 Non-current Assets Held for Sale and Discontinued Operations. 29. SEGMENT INFORMATION For management purpose, the Group is organised into three operating segments based on their geographical locations, namely Asia Pacific, Americas and Europe/Middle East. The geographical segments are independently managed by the respective segment managers responsible for the performance of the respective segments under their charge. The segment managers report directly to the management of the Company who regularly review the segment results in order to allocate resources to the segments and to assess the segment performance. Geographical information The following table presents revenue, adjusted earnings before interest, taxes, depreciation and amortisation information regarding geographical segments for the years ended 31 December 2025 and 2024: Asia Pacific Americas Europe/Middle East Consolidated 2025 2024 2025 2024 2025 2024 2025 2024 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 Sales to external customers 280,113 292,637 667,206 546,337 21,600 22,199 968,919 861,173 Earnings before interest, taxes, depreciation and amortisation 34,363 40,030 45,985 38,990 3,133 3,162 83,481 82,182 The following table presents non-current assets information based on the geographical location as at 31 December 2025 and 2024: Asia Pacific Americas Europe/Middle East Consolidated 2025 2024 2025 2024 2025 2024 2025 2024 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 Non-current assets * 67,426 68,292 97,627 83,983 10,255 9,201 175,308 161,476 * Non-current assets relate to property, plant and equipment and intangible assets. Business segment information The following table presents revenue, adjusted earnings before interest, taxes, depreciation and amortisation information regarding business segments for the years ended 31 December 2025 and 2024: Electrification Communications Automation Consolidated 2025 2024 2025 2024 2025 2024 2025 2024 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 Sales to external customers 507,031 434,778 261,679 232,036 200,209 194,359 968,919 861,173 Earnings before interest, taxes, depreciation and amortisation 45,738 42,724 26,020 25,649 11,723 13,809 83,481 82,182 ANNUAL REPORT 2025 175
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