Company: TGE
Filing Date: 2025-03-21
Form Type: DRS/A
Source: 0001013762-25-001106
Chunk: 492

Company: Generation Essentials Group
Filing Date: 2025-03-21
Form: DRS/A
Chunk 492
---
,263 |     |  42,543 |   |     |  77,014 |

F-52

THE GENERATION ESSENTIALS GROUP
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
F OR THE YEARS ENDED DECEMBER 31, 2022, 2023 AND 2024 5.REVENUE AND OTHER INCOME (cont.) Timing of revenue recognition

|                                       |     | Year ended December 31, 
                    2022 |     |    2023 |     |    2024 |
|:--------------------------------------|:----|------------------------:|:----|--------:|:----|--------:|
|                                       |     |                 US$’000 |     | US$’000 |     | US$’000 |
| Revenue from contracts with customers |     |                         |     |         |     |         |
| Services transferred                  |     |                         |     |         |     |         |
| – at a point in time                  |     |                   3,658 |     |  10,064 |     |  13,376 |
| – over time                           |     |                   7,213 |     |   9,781 |     |  28,615 |
| Total                                 |     |                  10,871 |     |  19,845 |     |  41,991 |

(ii)Transaction price allocated to the remaining performance obligation for contracts with customers The expected duration of satisfying the performance obligation of which is within one year, the transaction price allocated to these unsatisfied contracts is not disclosed as permitted under IFRS 15. Other income

|                                  |     | Year ended December 31, 
                    2022 |     |    2023 |     |    2024 |
|:---------------------------------|:----|------------------------:|:----|--------:|:----|--------:|
|                                  |     |                 US$’000 |     | US$’000 |     | US$’000 |
| Bank interest income             |     |                       — |     |       4 |     |      17 |
| Gain on disposal of subsidiaries |     |                       — |     |       — |     |  24,757 |
| Others                           |     |                     522 |     |   1,241 |     |      41 |
| Total                            |     |                     522 |     |