ITF

8. Revenue from contracts with customers (continued) (b) Assets and liabilities related to contracts with customers The group has recognised the following assets and liabilities related to contracts with customers: 2025 $000 2024 $000 Current contract assets 1 ,514 325 Total current contract assets (see note 31) 1 ,514 325 Current contract liabilities 31,821 22,451 Total contract liabilities (see note 37) 31,821 22,451 Contract liabilities increased with the increase in receipts in advance in 2025. In 2025, $12,321,000 was recognised as revenue that was included as a contract liability at the beginning of the year (2024: $16,895,000). 9. Professional Tennis Other Professional Tennis department costs include ITF World Tennis Tour (men's, women's, juniors), Uniqlo Wheelchair Tennis Tour, ITF Masters Tour, officiating, Olympic and Paralympic Games, ITF Beach Tennis World Tour, data sales, Grand Slam Board contribution and International Tennis Integrity Agency contribution. Strategic spending in 2024 relates to the Balanced Calendar Fund which is expenditure on grants and other activities to provide a greater number of playing opportunities at higher prize money levels for men and women competing on the ITF World Tennis Tour. This fund is paid using money received from the Data Sales programme. 2025 $000 Operating 2025 $000 Strategic 2024 $000 Operating 2024 $000 Strategic Davis Cup participation payments 11,324 - 17,038 - Davis Cup event expenses 19,735 - 33,571 - Billie Jean King Cup participation payments - - - - Billie Jean King Cup event expenses - - 72 - Hopman Cup expenses 35 - 12 - Data sales activity costs 24,037 - 13,137 2,534 Other Professional Tennis department costs 10,980 - 9,833 - 66,111 - 73,663 2,534 ITF Trust Annual Report and Consolidated Financial Statements 25

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