ITF

21 7. Sponsorship, compe on and television Davis Cup licence fee The 2023 Davis Cup licence fee of $25.4m represents money retained from the cash security deposit in line with the provisions of the contract. 8. Revenue from contracts with customers (a) Disaggrega on of revenue from contracts with customers The group derived revenue from the transfer of goods and services over me and at a point in me for the following: Contract liabili es increased with the Olympic deferred income arising from Paris 2024. In 2024, $16,895,000 was recognised as revenue that was included as a contract liability at the beginning of the year (2023: $21,757,000). The group does not expect to have any contracts where the period between the transfer of the promised goods or services to the customer and payment by the customer exceeds one year. As a consequence, the group does not adjust any of the transac on prices for the me value of money. (b) Assets and liabili es related to contracts with customers The group has recognised the following assets and liabili es related to contracts with customers: 2024 $000 2023 $000 Davis Cup licence fee - 25,390 Sponsorship rights 31,559 28,610 Receipts from events 13,685 10,714 Hopman Cup hos ng fee 317 332 Media rights and licensing income 10,505 8,823 56,066 73,869 Timing of revenue recogni on Timing of revenue recogni on Point in me 2024 $000 Over me 2024 $000 Point in me 2023 $000 Over me 2023 $000 Subscrip ons and authorisa on fees 1,207 2,898 1,074 2,580 Sponsorship, compe on and television 34,117 21,949 29,140 44,729 Data sales - 31,334 - 24,335 Development Fund income (GSPDP and WTDF) 3,014 - 2,978 - Olympics - 7,182 – 7,695 An -doping - - – – Other income 4,457 615 4,455 497 42,795 63,978 37,647 79,836 2024 $000 2023 $000 Current contract assets (see note 29) 325 15,964 Current contract liabili es 22,451 13,106 Total contract liabili es (see note 36) 22,451 13,106

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