108 MEGACHEM LIMITED Consolidated Statement of Profit or Loss and Other Comprehensive Income Year Ended 31 December 2024 The accompanying notes form an integral part of these financial statements. Group Notes 2024 2023 $ $ Revenue 4 128,841,566 123,009,277 Cost of sales (97,613,409) (100,506,638) Gross profit 31,228,157 22,502,639 Other income 4 10,666,947 3,678,155 Distribution costs (22,201,359) (21,158,317) Administrative expenses (6,400,920) (6,238,656) Other operating expenses (3,912,346) (3,257,428) Finance costs 6 (1,909,787) (2,036,940) Share of profit of associates 15 1,222,096 1,171,091 Profit/(loss) before income tax 8,692,788 (5,339,456) Income tax expense 8 (779,337) (455,685) Net profit/(loss) 7,913,451 (5,795,141) Other comprehensive income/(loss): Items that may be reclassified subsequently to profit or loss: Exchange difference on translating foreign operations, net of tax 1,506,709 (1,156,142) Total comprehensive income/(loss) 9,420,160 (6,951,283) Net profit/(loss) attributable to equity holders of the Company 7,905,459 (5,907,704) Net profit attributable to non-controlling interests 7,992 112,563 Net profit/(loss) 7,913,451 (5,795,141) Total comprehensive income/(loss) attributable to equity holders of the Company 9,361,091 (7,032,154) Total comprehensive income attributable to non-controlling interests 59,069 80,871 Total comprehensive income/(loss) 9,420,160 (6,951,283) Earnings/(loss) per share for profit/(loss) attributable to equity holders of the Company (cents per share) Basic and diluted 10 5.93 (4.43)
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