UNAUDITED PRO FORMA FINANCIAL INFORMATION OF THE ENLARGED GROUP Unaudited Pro Forma Consolidated statement of Profit or Loss and Other Comprehensive Income For the year ended 31 December 2021 ESR Cayman Group ARA Group Reclassifications Acquisition costs Acquisition of additional interest in LOGOS become 86.4% Equity-settled share option paid to ARA Group employees Unaudited Pro Forma consolidated statement of profit or loss and other comprehensive income of the Enlarged Group (audited) (audited) Note 1 Note 2 Note 3,4 Note 5 Note 6 Note 7 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 Revenue 404,426 406,300 – – – – 810,726 Cost of sales (53,967) – (9,354) – – – (63,321) Gross profit 350,459 406,300 (9,354) – – – 747,405 Other income and gains, net 375,701 5,732 50,821 – – – 432,254 Co-investment income – 29,172 (29,172) – – – – Finance income – 8,856 (8,856) – – – – Fair value gains and exchange gains – 5,517 (5,517) – – – – Administrative expenses (241,825) (37,673) (212,977) (25,300) – (27,720) (545,495) Employee-related costs – (141,290) 141,290 – – – – Legal and professional fee – (22,852) 22,852 – – – – Property related expense – (9,354) 9,354 – – – – Depreciation and amortisation – (14,538) 14,538 – – – – Transaction costs and one-off expenses – (27,021) 27,021 – – – – Finance costs (163,549) (26,528) – – – – (190,077) Share of profits and losses of joint ventures and associates, net 168,054 156,951 – – – – 325,005 Profit before tax 488,840 333,272 – (25,300) – (27,720) 769,092 Income tax expense (106,164) (66,182) – – – – (172,346) Profit for the year 382,676 267,090 – (25,300) – (27,720) 596,746 Attributable to: Owners of the Company 349,440 171,197 38,793 (25,300) 40,007 (27,720) 546,417 Perpetual capital securities holder – 38,793 (38,793) – – – – Non-controlling interests 33,236 57,100 – – (40,007) – 50,329 382,676 267,090 – (25,300) – (27,720) 596,746 R E A C H I N G N E W H E I G H T S 246
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