11. PROPERTY, PLANT AND EQUIPMENT Freehold land Freehold buildings Buildings on leasehold land Machinery and equipment Motor vehicles Computer equipment, furniture and fixtures Construction in progress Total Group $ $ $ $ $ $ $ $ Cost: At 1 January 2024 2,768,948 5,628,718 7,298,572 4,706,804 2,171,796 4,867,326 77,435 27,519,599 Currency translation differences 145,998 318,105 11,605 34,317 15,862 49,562 – 575,449 Additions – 5,656 34,387 321,994 240,472 75,217 2,304,823 2,982,549 Disposals/written off (312,210) (121,415) (7,685) (15,493) (200,350) (1,465,421) – (2,122,574) At 31 December 2024 2,602,736 5,831,064 7,336,879 5,047,622 2,227,780 3,526,684 2,382,258 28,955,023 Currency translation differences 112,482 253,337 (26,910) (28,479) (16,580) (23,118) – 270,732 Additions – 34,132 70,139 352,228 132,070 133,167 13,516,329 14,238,065 Disposals/written off – – – (51,016) (121,489) (100,086) – (272,591) At 31 December 2025 2,715,218 6,118,533 7,380,108 5,320,355 2,221,781 3,536,647 15,898,587 43,191,229 Accumulated depreciation: At 1 January 2024 – 292,280 2,842,469 3,973,151 1,331,329 4,448,926 – 12,888,155 Currency translation differences – 16,384 3,000 17,737 12,382 41,514 – 91,017 Depreciation for the year – 112,140 242,778 174,181 249,534 184,851 – 963,484 Disposals/written off – (121,415) (7,685) (8,807) (200,350) (1,464,676) – (1,802,933) At 31 December 2024 – 299,389 3,080,562 4,156,262 1,392,895 3,210,615 – 12,139,723 Currency translation differences – 17,548 (9,451) (40,172) (16,516) (24,214) – (72,805) Depreciation for the year – 117,586 244,015 232,113 265,484 168,211 – 1,027,409 Disposals/written off – – – (51,016) (121,489) (99,992) – (272,497) At 31 December 2025 – 434,523 3,315,126 4,297,187 1,520,374 3,254,620 – 12,821,830 Carrying value: At 1 January 2024 2,768,948 5,336,438 4,456,103 733,653 840,467 418,400 77,435 14,631,444 At 31 December 2024 2,602,736 5,531,675 4,256,317 891,360 834,885 316,069 2,382,258 16,815,300 At 31 December 2025 2,715,218 5,684,010 4,064,982 1,023,168 701,407 282,027 15,898,587 30,369,399 MEGACHEM LIMITED ANNUAL REPORT 2025 139 31 DECEMBER 2025 NOTES TO THE FINANCIAL STATEMENTS
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