5. EXPENSE BY NATURE The material components and other selected components include the following: Group 2025 2024 $ $ Cost of inventories 88,964,644 92,543,378 Changes in fair value of financial liabilities at FVTPL – forward foreign exchange contract (Note 28) 21,469 8,690 Demolition and decontamination costs – 1,030,772 Depreciation of investment property (Note 13) 2,877 2,753 Depreciation of property, plant and equipment (Note 11) 1,027,409 963,484 Depreciation of right-of-use assets (Note 12) 294,972 326,467 Employee compensation (Note 7) 17,627,232 18,056,903 Impairment of doubtful trade receivables (Note 18) 22,274 78,860 Inventories written down (Note 17) 163,018 1,689,628 Net foreign exchange translation losses 486,597 678,463 Rental on short term leases (Note 27) 265,624 262,646 Waste disposal costs 11,242 2,777,902 Warehouse storage charges 3,386,834 3,437,877 6. FINANCE COSTS Group 2025 2024 $ $ Interest expense: – Bills payable to banks 846,733 1,030,295 – Bank loans 389,127 656,349 – Bank overdraft 14,126 56,179 – Lease liabilities (Note 27) 162,268 166,964 Total finance costs 1,412,254 1,909,787 7. EMPLOYEE COMPENSATION Group 2025 2024 $ $ Wages and salaries 15,972,406 16,521,855 Contributions to defined contribution plans 1,654,826 1,535,048 Total employee compensation (Note 5) 17,627,232 18,056,903 MEGACHEM LIMITED ANNUAL REPORT 2025 135 31 DECEMBER 2025 NOTES TO THE FINANCIAL STATEMENTS
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