Notes 2025 2024 $ $ Cash flows from operating activities Net profit before tax 4,265,861 8,692,788 Adjustments for: Depreciation of property, plant and equipment and investment property 1,030,286 966,237 Depreciation of right-of-use assets 294,972 326,467 Finance costs 1,412,254 1,909,787 Gains on disposals of property, plant and equipment (36,333) (624,178) Interest income (177,551) (123,374) Inventory written down 163,018 1,689,628 Share of profit of associates (1,167,459) (1,222,096) Changes in fair value of financial assets at fair value through profit or loss (497) (44,957) Changes in fair value of financial liabilities at fair value through profit or loss 21,469 8,690 Net effect of exchange rate changes in consolidating foreign operations 365,106 67,903 Operating cash flows before working capital changes 6,171,126 11,646,895 Changes in working capital: Trade and other receivables (1,202,471) 703,303 Other current assets 218,323 (891,452) Inventories 2,155,244 380,193 Trade and other payables (1,231,877) (317,620) Net cash flows from operations 6,110,345 11,521,319 Income tax paid (635,850) (595,899) Interest received 177,551 123,374 Net cash from operating activities 5,652,046 11,048,794 Cash flows used in investing activities Dividends received from associates 512,293 537,913 Purchase of equity shares from non-controlling interests – (1,160,289) Purchase of property, plant and equipment (14,238,065) (2,735,332) Proceeds from disposals of property, plant and equipment 36,427 943,819 Net cash used in investing activities (13,689,345) (2,413,889) Cash flows from/(used in) financing activities Dividends paid (1,333,000) (666,500) Dividends paid by subsidiary to non-controlling interest (192,806) (258,876) Proceeds from/(repayments of) long term bank loans 6,583,333 (500,000) (Repayments of)/proceeds from bill payables (1,317,073) 1,940,567 Proceeds from/(repayments of) short term bank loans 4,909,678 (4,736,990) Lease liabilities (555,553) (522,187) Interest paid (1,272,942) (1,768,966) Net cash from/(used in) financing activities 6,821,637 (6,512,952) Net (decrease)/increase in cash and cash equivalents (1,215,662) 2,121,953 Cash and cash equivalents, consolidated statement of cash flows, beginning balance 15,291,384 13,024,005 Effects of exchange rate changes on cash and cash equivalents (68,532) 145,426 Cash and cash equivalents, consolidated statement of cash flows, ending balance 22A 14,007,190 15,291,384 The accompanying notes form an integral part of these financial statements. MEGACHEM LIMITED ANNUAL REPORT 2025 122 CONSOLIDATED STATEMENT OF CASH FLOWS YEAR ENDED 31 DECEMBER 2025
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