Company: TGE
Filing Date: 2025-12-03
Form Type: 424B3
Source: 0001213900-25-117807
Chunk: 237

Company: Generation Essentials Group
Filing Date: 2025-12-03
Form: 424B3
Chunk 237
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ited |       |     | -audited |       |
| Interests on borrowings                                                |     |                  | 4,607 |     |          | 3,783 |
| Interests on amounts due to subsidiaries’ non-controlling shareholders |     |                  |     - |     |          |   991 |
| Interests on lease liabilities                                         |     |                  |     7 |     |          |     1 |
| Total                                                                  |     |                  | 4,614 |     |          | 4,775 |

<div align='center'>F-12

THE GENERATION ESSENTIALS GROUP

NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

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

| 9. | INCOME TAX EXPENSE |

|                                    |     | Six months ended |       |     |          |       |
|                                    |     |         June 30, |       |     |          |       |
|                                    |     |             2025 |       |     |     2024 |       |
|                                    |     |          US$’000 |       |     |  US$’000 |       |
|                                    |     |       -unaudited |       |     | -audited |       |
| Hong Kong Profits Tax              |     |                  |     - |     |          |   683 |
| United States corporate tax        |     |                  |   684 |     |          |     - |
| Withholding tax on dividend income |     |                  |   860 |     |          |   866 |
| Total income tax expenses          |     |                  | 1,544 |     |          | 1,549 |

| 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:

|                                                                |     | Six months ended |        |     |           |       |
|                                                                |     |         June 30, |        |     |           |       |
|                                                                |     |             2025 |        |     |      2024 |       |
|                                                                |     |          US$’000 |        |     |   US$’000 |       |
|                                                                |     |       -unaudited |        |     | -restated |       |
| Earnings figures are