Group Notes 2025 2024 $ $ Revenue 4 124,412,459 128,841,566 Cost of sales (92,610,645) (97,613,409) Gross profit 31,801,814 31,228,157 Other income 4 529,285 10,666,947 Distribution costs (17,799,944) (22,201,359) Administrative expenses (6,392,313) (6,400,920) Other operating expenses (3,628,186) (3,912,346) Finance costs 6 (1,412,254) (1,909,787) Share of profit of associates 15 1,167,459 1,222,096 Profit before income tax 4,265,861 8,692,788 Income tax expense 8 (358,501) (779,337) Net profit 3,907,360 7,913,451 Other comprehensive income: Items that may be reclassified subsequently to profit or loss: Exchange difference on translating foreign operations, net of tax 187,288 1,506,709 Total comprehensive income 4,094,648 9,420,160 Net profit attributable to equity holders of the Company 3,834,646 7,905,459 Net profit attributable to non-controlling interests 72,714 7,992 Net profit 3,907,360 7,913,451 Total comprehensive income attributable to equity holders of the Company 4,096,280 9,361,091 Total comprehensive (loss)/income attributable to non-controlling interests (1,632) 59,069 Total comprehensive income 4,094,648 9,420,160 Earnings per share for profit attributable to equity holders of the Company (cents per share) Basic and diluted 10 2.88 5.93 The accompanying notes form an integral part of these financial statements. MEGACHEM LIMITED ANNUAL REPORT 2025 119 CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME YEAR ENDED 31 DECEMBER 2025
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