19. FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS (“FVTPL”) Group Company 2025 2024 2025 2024 $ $ $ $ At fair value: Forward foreign exchange contracts (Level 2) (Note 28) 499 44,923 – – Total financial assets at FVTPL 499 44,923 – – There were no transfers between fair value hierarchies during the reporting year. 20. FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME (“FVTOCI”) Group and Company 2025 2024 $ $ At fair value: Unquoted equity shares 1,351,100 1,351,100 Total financial assets at FVTOCI 1,351,100 1,351,100 20A. Movements in balances Group and Company 2025 2024 $ $ Movements during the year: Fair value at beginning of the year/end of the year 1,351,100 1,351,100 20B. Disclosures relating to investments in equity shares at FVTOCI For fair value measurements categorised within Level 3 of the fair value hierarchy, a description of the valuation techniques and information in the fair value measurement are as follows: Industry: Manufacturing Location: Singapore Fair value: $1,351,100 (2024: $1,351,100) Fair value hierarchy: Level 3 (2024: Level 3) Valuation technique: Market comparable approach (2024: Market comparable approach) Significant unobservable inputs and range Market Capitalisation/EBITDA at multiple of 20.6x 2024: Market Capitalisation/Sales at multiple of 2.3) MEGACHEM LIMITED ANNUAL REPORT 2025 155 31 DECEMBER 2025 NOTES TO THE FINANCIAL STATEMENTS
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