Description of Fbs Global Limited's Business Segments

The registrant's operating business segments focus on research and development efforts aimed at improving operational workflows, developing proprietary software tools, and integrating emerging technologies into service delivery. The company does not have a dedicated R&D department and has not incurred significant R&D expenditures. Innovation is driven through collaboration among technical, engineering, and IT teams. The company does not hold registered patents or material licenses but continues to evaluate opportunities to develop or acquire intellectual property aligned with its strategic objectives. Revenue is recognized over time based on the ratio of actual contract costs incurred to total estimated costs required to fulfill performance obligations. Contract costs include labor, materials, overhead, and subcontractor expenses. Cost estimates are derived from historical data, industry benchmarks, and professional judgment, and are regularly reviewed and updated. Losses on contracts are recognized immediately as operating expenses. For the years ended December 31, 2024 and 2025, total contract losses were negligible.

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(Dec 31 2025) three months ended Q4
Business Segments	Revenues (in millions $)	Income (in millions $)	% (Profit Margin)
Total	19.14	-1.51	-

(Dec 31 2025) three months ended Q4
Revenue Growth rates by Segment	Y/Y Revenue %	Q/Q Revenue %
Total	84.26 %	-

(Dec 31 2025) three months ended Q4
Income Growth rates by Segment	Y/Y Income %	Q/Q Income %
Total	-	-

Annual Report on Fbs Global Limited Divisions, Sales by Country

Twelve months ended 2025
FBGL s Annual Revenue by Geography and Business Segments	Sales (in millions $)	% (of total Sales)
Total	19.14	100 %

Twelve months ended 2025
FBGL s Annual Income by Country and Business Segments	Income (in millions $)	% (Profit Margin)
Total	-1.51	-

Twelve months ended 2025
Annual Revenue and Income Growth by Country and Business Segments	% Y/Y Sales Growth	% Y/Y Income Growth
Total	84.26 %	-

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