Group: Notes Total equity Parent subtotal Share capital Other reserves Retained earnings Non-controlling interests $ $ $ $ $ $ Current year: Opening balance at 1 January 2025 60,493,682 58,548,393 15,892,028 (6,262,011) 48,918,376 1,945,289 Total comprehensive income/ (loss) for the reporting year 4,094,648 4,096,280 – 261,634 3,834,646 (1,632) Final 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 2025 paid 9 (666,500) (666,500) – – (666,500) – Final dividend relating to the reporting year ended 31 December 2024 paid to non-controlling interests (192,806) – – – – (192,806) Closing balance at 31 December 2025 63,062,524 61,311,673 15,892,028 (6,000,377) 51,420,022 1,750,851 Previous 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 The accompanying notes form an integral part of these financial statements. MEGACHEM LIMITED ANNUAL REPORT 2025 121 CONSOLIDATED STATEMENT OF CHANGES IN EQUITY YEAR ENDED 31 DECEMBER 2025
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