Group Company Notes 2025 2024 2025 2024 $ $ $ $ ASSETS Non-current assets Property, plant and equipment 11 30,369,399 16,815,300 16,770,127 3,525,741 Right-of-use assets 12 2,343,810 2,341,082 940,498 974,087 Investment property 13 55,316 55,891 – – Investments in subsidiaries 14 – – 7,825,563 7,936,563 Investments in associates 15 10,228,665 9,352,224 2,798,756 2,798,756 Financial assets at fair value through other comprehensive income 20 1,351,100 1,351,100 1,351,100 1,351,100 Transferable club memberships 16 26,164 25,245 4,001 4,001 Deferred tax assets 8 974,458 925,283 445,000 369,000 Total non-current assets 45,348,912 30,866,125 30,135,045 16,959,248 Current assets Inventories 17 29,035,716 31,742,578 14,417,968 15,514,618 Trade and other receivables 18 24,141,433 23,279,044 13,974,431 15,479,990 Financial assets at fair value through profit or loss 19 499 44,923 – – Other current assets 21 2,475,698 2,624,877 813,890 583,672 Cash and cash balances 22 14,007,190 15,968,531 2,039,190 2,013,090 Total current assets 69,660,536 73,659,953 31,245,479 33,591,370 Total assets 115,009,448 104,526,078 61,380,524 50,550,618 EQUITY AND LIABILITIES Capital and reserves attributable to equity holders of the Company Share capital 23 15,892,028 15,892,028 15,892,028 15,892,028 Other reserves 24 (6,000,377) (6,262,011) – – Retained earnings 51,420,022 48,918,376 8,773,218 5,335,778 61,311,673 58,548,393 24,665,246 21,227,806 Non-controlling interests 1,750,851 1,945,289 – – Total equity 63,062,524 60,493,682 24,665,246 21,227,806 Non-current liabilities Borrowings 25 6,250,000 – 6,250,000 – Financial liabilities – lease liabilities 27 2,698,150 2,745,445 1,321,270 1,473,851 Deferred tax liabilities 8 573,261 455,000 445,000 406,000 Total non-current liabilities 9,521,411 3,200,445 8,016,270 1,879,851 Current liabilities Current income tax liabilities 58,698 272,060 – 14,000 Trade and other payables 26 13,581,191 14,948,138 6,987,555 7,933,984 Borrowings 25 28,449,636 25,240,718 21,558,872 19,350,617 Financial liabilities – lease liabilities 27 314,433 362,351 152,581 143,793 Financial liabilities at fair value through profit or loss 28 21,555 8,684 – 567 Total current liabilities 42,425,513 40,831,951 28,699,008 27,442,961 Total liabilities 51,946,924 44,032,396 36,715,278 29,322,812 Total equity and liabilities 115,009,448 104,526,078 61,380,524 50,550,618 The accompanying notes form an integral part of these financial statements. MEGACHEM LIMITED ANNUAL REPORT 2025 120 STATEMENTS OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
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