110 MEGACHEM LIMITED Consolidated Statement of Changes In Equity Year Ended 31 December 2024 The accompanying notes form an integral part of these financial statements. Group: Notes Total equity Parent subtotal Share capital Other reserves Retained earnings Non-controlling interests $ $ $ $ $ $ Current year: Opening balance at 1 January 2024 53,159,187 49,962,298 15,892,028 (7,717,643) 41,787,913 3,196,889 Total comprehensive income for the reporting year 9,420,160 9,361,091 – 1,455,632 7,905,459 59,069 Interim dividend relating to the reporting year ended 31 December 2024 paid 9 (666,500) (666,500) – – (666,500) – Interim dividend relating to the reporting year ended 31 December 2024 paid to non-controlling interests (258,876) – – – – (258,876) Acquisition of equity shares from non-controlling interests (1,160,289) (108,496) – – (108,496) (1,051,793) Closing balance at 31 December 2024 60,493,682 58,548,393 15,892,028 (6,262,011) 48,918,376 1,945,289 Previous year: Opening balance at 1 January 2023 61,740,407 58,594,052 15,892,028 (6,593,193) 49,295,217 3,146,355 Total comprehensive (loss)/income for the reporting year (6,951,283) (7,032,154) – (1,124,450) (5,907,704) 80,871 Final dividend relating to the reporting year ended 31 December 2022 paid 9 (1,599,600) (1,599,600) – – (1,599,600) – Final dividend relating to the reporting year ended 31 December 2022 paid to non-controlling interests (30,337) – – – – (30,337) Closing balance at 31 December 2023 53,159,187 49,962,298 15,892,028 (7,717,643) 41,787,913 3,196,889
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