14. INVESTMENTS IN SUBSIDIARIES (CONTINUED) Details of the subsidiaries are as follows: Name of subsidiary, principal activities, country of incorporation and place of operations Effective percentage of equity held by Group 2025 2024 % % Held by the Company C.N. Chemicals Sdn. Bhd.(b) Trading in industrial chemicals Malaysia 100 100 Megachem Manufacturing Pte Ltd(a) Blending of chemicals and chemical-related products Singapore 100 100 Megachem Phils., Inc(c) Trading in chemicals and chemical-related products Philippines (Alas, Oplas & Co., CPA) 90 90 Megachem Raya Pte Ltd(a) Trading in chemicals and chemical-related products Singapore 83 83 Megachem (Shanghai) Pte Ltd(a) Trading in chemicals and chemical-related products Singapore 85 85 Megachem (UK) Ltd(c) Trading in chemicals and chemical-related products United Kingdom (Sumer Auditco Ltd) 97 97 Megachem Middle East FZE(b) Trading in chemicals and chemical-related products U.A.E 100 100 Megachem Specialty Chemicals (I) Private Limited(b)(e) Trading in chemicals and chemical-related products India 100 100 Megachem Vietnam Company Limited(b) Trading in chemicals and chemical-related products Vietnam 100 100 Megachem Australia Pty Ltd (d) Trading in chemicals and chemical-related products Australia 100 100 MEGACHEM LIMITED ANNUAL REPORT 2025 146 NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2025
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