NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2025 31 REVENUE (CONT’D) Disaggregation of revenue from customers In the following table, revenue from contracts with customers is disaggregated by geographical markets and timing of revenue recognition. The total disaggregated revenue of the Group excludes rental income from investment properties and dividend income from investments. The table also includes a reconciliation of the disaggregated revenue with the Group’s reportable segments. Reportable segments Property development Hotel operations Others Total 2025 2024 2025 2024 2025 2024 2025 2024 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 Geographical market Singapore 776,601 545,355 284,209 296,215 252,953 204,613 1,313,763 1,046,183 China 126,509 289,887 32,560 39,187 189 32 159,258 329,106 United States – – 471,113 466,441 – – 471,113 466,441 United Kingdom 164,471 52,429 374,917 377,662 12 33 539,400 430,124 Australasia 98,328 51,767 143,397 131,848 – – 241,725 183,615 Rest of Asia (excluding Singapore and China) – – 246,860 235,311 – 2 246,860 235,313 Other countries – – 96,986 75,451 – – 96,986 75,451 1,165,909 939,438 1,650,042 1,622,115 253,154 204,680 3,069,105 2,766,233 Timing of revenue recognition Products and services transferred at a point in time 429,309 449,233 480,451 485,061 9,878 9,448 919,638 943,742 Products and services transferred over time 736,600 490,205 1,169,591 1,137,054 243,276 195,232 2,149,467 1,822,491 1,165,909 939,438 1,650,042 1,622,115 253,154 204,680 3,069,105 2,766,233 180 | CITY DEVELOPMENTS LIMITED
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