156 MEGACHEM LIMITED Notes to The Financial Statements 31 December 2024 32. Financial information by operating segments (cont’d) Profit or loss and reconciliations for business segments Distribution Manufacturing Unallocated Group 2024 $’000 $’000 $’000 $’000 Sales Total sales by segment 125,063 4,716 – 129,779 Inter-segment sales (143) (794) – (937) 124,920 3,922 – 128,842 Segment result 8,338 919 – 9,257 Interest income – banks – – 123 123 Finance costs – – (1,910) (1,910) Share of profit of associates – – 1,222 1,222 Profit/(loss) before income tax 8,338 919 (565) 8,692 Income tax expense – – (779) (779) Net profit/(loss) 8,338 919 (1,344) 7,913 Other segment items Capital expenditure 2,739 244 – 2,983 Depreciation 994 299 – 1,293 Distribution Manufacturing Unallocated Group 2023 $’000 $’000 $’000 $’000 Sales Total sales by segment 119,354 4,429 – 123,783 Inter-segment sales (57) (717) – (774) 119,297 3,712 – 123,009 Segment result (4,312) (247) – (4,559) Interest income – banks – – 85 85 Finance costs – – (2,037) (2,037) Share of profit of associates – – 1,171 1,171 Loss before income tax (4,312) (247) (781) (5,340) Income tax expense – – (455) (455) Net loss (4,312) (247) (1,236) (5,795) Other segment items Capital expenditure 1,562 46 – 1,608 Depreciation 1,126 321 – 1,447
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