The directors of the Company are pleased to present the accompanying financial statements of the Company and of the Group for the reporting year ended 31 December 2025. 1. Opinion of the directors In the opinion of the directors, (a) the accompanying financial statements and the consolidated financial statements are drawn up so as to give a true and fair view of the financial position and performance of the Company and, of the financial position and performance of the Group for the reporting year covered by the financial statements or consolidated financial statements; and (b) at the date of the statement there are reasonable grounds to believe that the Company will be able to pay its debts as and when they fall due. The board of directors approved and authorised these financial statements for issue. 2. Directors The directors of the Company in office at the date of this statement are: Chew Choon Tee Yasutaka Kawamura Sim Guan Seng Yeo Wee Kiong Daniel Loh Hong Chye 3. Directors’ interests in shares and debentures The directors of the Company holding office at the end of the reporting year were not interested in shares in or debentures of the Company or other related body corporate as recorded in the register of directors’ shareholdings kept by the Company under section 164 of the Companies Act 1967 except as follows: Direct Interest Deemed Interest At beginning of the reporting year At end of the reporting year At beginning of the reporting year At end of the reporting year Name of director Number of shares of no par value Chew Choon Tee 47,752,716 48,295,516 445,296 445,296 By virtue of section 7 of the Act, Mr Chew Choon Tee, who by virtue of his interest of not less than 20% of the issued capital of the Company, is deemed to have an interest in the Company and in all the related corporations of the Company. The directors’ interests as at 21 January 2026 were the same as at 31 December 2025 except for Chew Choon Tee whose direct shareholdings as at 21 January 2026 were 48,305,216. MEGACHEM LIMITED ANNUAL REPORT 2025 112 STATEMENT BY DIRECTORS
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