Company: TGE
Filing Date: 2025-12-03
Form Type: 424B3
Source: 0001213900-25-117807
Chunk: 233

Company: Generation Essentials Group
Filing Date: 2025-12-03
Form: 424B3
Chunk 233
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 measured
at fair values.

Other than change in accounting
policies resulting from application of amendments to IFRSs, the accounting policies and methods of computation used in the condensed
consolidated financial statements for the six months ended June 30, 2025 are the same as those presented in the Group’s annual
consolidated financial statements for the year ended December 31, 2024.

In the current interim period, the
Group has applied the following amendments to a IFRS Accounting Standard issued by IASB, for the first time, which are mandatorily effective
for the Group’s annual period beginning on January 1, 2025 for the preparation of the Group’s condensed consolidated financial
statements:

| Amendments to IAS 21 | Lack of Exchangeability |

The application of the amendments
to IFRS Accounting Standard in the current interim period has had no material impact on the Group’s financial position and performance
for the current and prior periods and/or on the disclosures set out in these condensed consolidated financial statements.

<div align='center'>F-7

THE GENERATION ESSENTIALS GROUP

NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

FOR THE six months ended June 30, 2025</div>

| 3. | REVENUE |

The following tables present disaggregated
revenue information:

|                                                                        |     | Six months ended |        |     |          |        |
|                                                                        |     |         June 30, |        |     |          |        |
|                                                                        |     |             2025 |        |     |     2024 |        |
|                                                                        |     |          US$’000 |        |     |  US$’000 |        |
|                                                                        |     |       -unaudited |        |     | -audited |        |
| Revenue from contracts with customers                                  |     |                  |        |     |          |        |
| Media advertising and marketing services                               |     |                  |        |     |          |        |
| Advertising services income                                            |     |                  |  6,476 |     |          |  6,708 |
| Licensing, subscription and marketing                                  
 services income                                                        |     |                  |  3,500 |     |          |  3,738 |
|                                                                        |     |                  |  9,976 |     |          | 10,446 |
| Hotel operations,