Company: TGE
Filing Date: 2025-02-19
Form Type: DRS
Source: 0001213900-25-015012
Chunk: 359

Company: Generation Essentials Group
Filing Date: 2025-02-19
Form: DRS
Chunk 359
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 properly applied in the unaudited pro forma condensed combined financial information. The unaudited pro forma condensed combined financial information is not necessarily indicative of what the actual results of operations and financial position would have been had the aWME Reorganization, the Black Spade II’s IPO and the Transactions taken place on the dates indicated, nor are they indicative of the future consolidated results of operations or financial position of the Post -BusinessCombination company. They should be read in conjunction with the historical financial statements and notes thereto of Black Spade II and aWME. 2. Accounting Policies Upon consummation of the Transactions, management will perform a comprehensive review of the two entities’ accounting policies. As a result of the review, management may identify differences between the accounting policies of the two entities which, when conformed, could have a material impact on the financial statements of the Post -BusinessCombination company following the Transactions. 3. Adjustments to Unaudited Pro Forma Condensed Combined Financial Information The unaudited pro forma condensed combined financial information has been prepared to illustrate the effect of the aWME Reorganization, the Black Spade II’s IPO and the Transactions and has been prepared for informational purposes only. The adjustments presented on the unaudited pro forma combined financial statements have been identified and presented to provide relevant information necessary for an accurate understanding of the Company upon consummation of the Transactions. Black Spade II and aWME have not had any historical relationship prior to the Transactions. Accordingly, no pro forma adjustments were required to eliminate activities between the companies. The unaudited pro forma combined provision for income taxes does not necessarily reflect the amounts that would have resulted had the Post -BusinessCombination company filed consolidated income tax returns during the period presented. The unaudited pro forma basic and diluted earnings per share amounts presented in the unaudited pro forma condensed combined statements of profit or loss and other comprehensive income are based upon the number of aWME’s shares outstanding, assuming the aWME Reorganization, the Black Spade II’s IPO and the Transactions occurred on January 1, 2023. aWME Reorganization The aWME Reorganization was completed in November 2024. The impacts from the aWME Reorganization event have been included in the unaudited pro forma condensed combined statements of profit or loss and other comprehensive income for the year ended December 31, 2023 and six months ended June 30, 2024 as follows: (aa)Reflects