ESR Group IR2024 eBook EN

Notes to Condensed Consolidated Financial Information 30 June 2024 59 ESR Group Limited Interim Report 2024 3. OPERATING SEGMENT INFORMATION (continued) Intersegment sales and transfers are transacted with reference to the selling prices used for sales made to third parties at the then prevailing market prices. Six months ended 30 June 2024 Investment Fund management New Economy development Total (Unaudited) (Unaudited) (Unaudited) (Unaudited) US$’000 US$’000 US$’000 US$’000 Segment revenue 38,242 253,656 20,570 312,468 — Intersegment sales — 6,514 — 6,514 38,242 260,170 20,570 318,982 Reconciliation: Elimination of intersegment sales — (6,514) — (6,514) Revenue from continuing operations 38,242 253,656 20,570 312,468 Operating expenses (19,021) (96,363) (31,621) (147,005) Fair value (losses)/gains on investment properties (60,615) — 30,871 (29,744) Dividend income 41,667 — — 41,667 Changes in carrying value of financial assets at fair value through profit or loss (18,965) (17) 1,566 (17,416) Changes in fair value of assets held for sale — — (5,429) (5,429) Changes in fair value of financial derivative assets — (4,532) — (4,532) Share of profits and losses of joint ventures and associates, net (44,840) 16,621 20,965 (7,254) Gain on disposal of subsidiaries — — 5,373 5,373 Impairment of investments in joint ventures and associates — — (2,905) (2,905) Impairment of assets held for sale (97,411) — — (97,411) Segment result (160,943) 169,365 39,390 47,812 Reconciliation: Depreciation and amortisation (27,682) Exchange loss (4,681) Interest income 14,547 Finance costs (153,640) Share-based compensation expense (5,759) Other unallocated gains 3,906 Corporate and other unallocated expenses (63,458) Loss before tax from continuing operations (188,955) Other segment information Depreciation and amortisation (27,682) Capital expenditure* 207,914 Investments in joint ventures and associates 3,308,541 * Capital expenditure consists of additions to property, plant and equipment, investment properties and intangible assets including assets from acquisition of subsidiaries.

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