v3.26.1
CONTRACT LIABILITIES
12 Months Ended
Dec. 31, 2025
CONTRACT LIABILITIES  
CONTRACT LIABILITIES

23.

CONTRACT LIABILITIES

As at

As at

December 31, 

December 31, 

2024

2025

  ​ ​ ​

USD’000

  ​ ​ ​

USD’000

Customer loyalty scheme

 

11,642

 

12,224

Prepaid cards and issued vouchers

 

1,007

 

1,339

 

12,649

 

13,563

As at January 1, 2024, contract liabilities amounted to USD11,404,000.

The following table shows the revenue recognized during the year that was in relation to contract liabilities carried forward from the prior year.

2023

2024

2025

  ​ ​ ​

USD’000

  ​ ​ ​

USD’000

  ​ ​ ​

USD’000

Customer loyalty scheme

 

3,366

 

7,583

 

9,451

Prepaid cards and issued vouchers

 

350

 

483

 

1,007

 

3,716

 

8,066

 

10,458

The transaction price allocated to the remaining performance obligation (unsatisfied or partially unsatisfied) as at year end and the expected timing of recognizing revenue are as follows:

As at December 31, 2024

Customer

Prepaid cards

loyalty

and issued

 

scheme

vouchers

Total

USD’000

USD’000

USD’000

  ​ ​ ​

(Note i)

  ​ ​ ​

(Note ii)

  ​ ​ ​

 

Within one year

 

8,662

 

1,007

 

9,669

More than one year but within two years

 

2,898

 

 

2,898

More than two years

 

82

 

 

82

 

11,642

 

1,007

 

12,649

As at December 31, 2025

Customer

Prepaid cards

 

loyalty

and issued

 

scheme

vouchers

Total

USD’000

USD’000

USD’000

  ​ ​ ​

(Note i)

  ​ ​ ​

(Note ii)

  ​ ​ ​

  ​

Within one year

 

9,319

 

1,339

 

10,658

More than one year but within two years

 

2,817

 

 

2,817

More than two years

 

88

 

 

88

 

12,224

 

1,339

 

13,563

Notes:

i.The customer loyalty points have a validity period between 2 to 5 years from the date the loyalty points were granted to customers and may be redeemed at any time within the validity period at the customers’ discretion. The amounts disclosed above represent the Group’s expectation on the timing of redemption by customers.
ii.The Group issued prepaid cards and vouchers that have no expiration and can be utilized for future consumption in restaurants at the customers’ discretion. The amounts disclosed above represent the Group’s expectation on the timing of utilization by customers.

Material accounting policy information

Refer to Note 5 for the material accounting policy information relating to recognition of revenue and contract liabilities in relation to the above items.