Company: TGE
Filing Date: 2025-12-03
Form Type: 424B3
Source: 0001213900-25-117807
Chunk: 290

Company: Generation Essentials Group
Filing Date: 2025-12-03
Form: 424B3
Chunk 290
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         |    993 |   |     |         |     868 |   |
| Total income tax expenses                                                          |     |                         |    599 |   |     |         |  1,811 |   |     |         |   1,643 |   |

| 10. | EARNINGS PER SHARE |

The calculation of the basic earnings
per share attributable to the owners of the Company is based on the following data:

|                                                                                        |     | Year ended December 31, |   2022 |     |         |   2023 |     |         |   2024 |
|:---------------------------------------------------------------------------------------|:----|:------------------------|-------:|:----|:--------|-------:|:----|:--------|-------:|
|                                                                                        |     | US$’000                 |        |     | US$’000 |        |     | US$’000 |        |
| Earnings figures are calculated as follows:                                            |     |                         |        |     |         |        |     |         |        |
| Profit for the year attributable to owners of the Company                              |     |                         | 14,975 |     |         |  8,164 |     |         | 27,751 |
| Number of shares                                                                       |     |                         |        |     |         |        |     |         |        |
|                                                                                        |     |                         |   ’000 |     |         |   ’000 |     |         |   ’000 |
| Weighted average number of ordinary shares for the purpose of basic earnings per share |     |                         | 22,913 |     |         | 18,312 |     |         | 16,964 |

No diluted earnings per share for year
were presented as there were no potential ordinary shares in issue for the year.

The number of ordinary shares for the
purpose of calculating basic earnings per share has been determined on the assumption that the reorganization of the Group and recapitalization
of the Company has been effective on January 1, 2022.

<div align='center'>F-53

THE GENERATION ESSENTIALS GROUP
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEARS ENDED DECEMBER 31, 2022, 2023 AND 2024</div>

| 11. | PROPERTY, PLANT AND EQUIPMENT |

|                                       |     | Properties |         |   |     | Computer