12. RIGHT-OF-USE ASSETS (CONTINUED) Leasehold lands Office premises Office equipment Motor vehicles Total Group $ $ $ $ $ Accumulated depreciation: At 1 January 2024 329,533 853,302 2,758 31,775 1,217,368 Currency translation differences – 5,520 233 453 6,206 Depreciation for the year 66,929 199,832 1,784 57,922 326,467 Write off of expired and terminated leases – (762,741) – (8,016) (770,757) At 31 December 2024 396,462 295,913 4,775 82,134 779,284 Currency translation differences – (9,908) 284 1,042 (8,582) Depreciation for the year 66,928 168,774 2,002 57,268 294,972 Write off of expired and terminated leases – (224,008) – (58,969) (282,977) At 31 December 2025 463,390 230,771 7,061 81,475 782,697 Carrying value: At 1 January 2024 2,021,735 224,975 5,124 96,950 2,348,784 At 31 December 2024 1,954,806 310,961 5,851 69,464 2,341,082 At 31 December 2025 1,887,878 362,929 4,024 88,979 2,343,810 Leasehold land Company $ Cost: At 1 January 2024 and 31 December 2024 and 31 December 2025 1,173,113 Accumulated depreciation: At 1 January 2024 165,437 Depreciation for the year 33,589 At 31 December 2024 199,026 Depreciation for the year 33,589 At 31 December 2025 232,615 Carrying value: At 1 January 2024 1,007,676 At 31 December 2024 974,087 At 31 December 2025 940,498 MEGACHEM LIMITED ANNUAL REPORT 2025 142 NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2025
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