26. TRADE AND OTHER PAYABLES Group Company 2025 2024 2025 2024 $ $ $ $ Trade payables: Non-related parties 5,984,289 6,307,974 2,657,452 2,603,229 Associate 130 7,285 – – Subsidiaries – – 390,315 263,001 Trade payables – subtotal 5,984,419 6,315,259 3,047,767 2,866,230 Other payables: Associates 18,203 15,551 15,485 12,672 Subsidiaries – – 10,101 64,026 Loans from subsidiary – – 494,715 523,904 Advance receipts from customers 129,124 213,690 39,808 8,758 Advance receipts from a subsidiary – – – 141,486 Accrued liabilities 4,661,483 6,468,504 1,654,059 3,469,215 Other payables 2,787,962 1,935,134 1,725,620 847,693 Other payables – subtotal 7,596,772 8,632,879 3,939,788 5,067,754 Total trade and other payables 13,581,191 14,948,138 6,987,555 7,933,984 The non-trade amounts due to subsidiaries and associate are unsecured, interest-free and are repayable on demand. The loans from subsidiary are unsecured, bear interest at 7.1% to 7.3% (2024: 7.4% to 8.1%) per annum and are repayable on demand. 27. LEASE LIABILITIES Group Company 2025 2024 2025 2024 $ $ $ $ Current: Finance lease liabilities 134,587 126,675 134,587 126,675 Other lease liabilities 179,846 235,676 17,994 17,118 Sub-total 314,433 362,351 152,581 143,793 Non-current: Finance lease liabilities 268,873 403,460 268,873 403,460 Other lease liabilities 2,429,277 2,341,985 1,052,397 1,070,391 Sub-total 2,698,150 2,745,445 1,321,270 1,473,851 3,012,583 3,107,796 1,473,851 1,617,644 MEGACHEM LIMITED ANNUAL REPORT 2025 160 NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2025
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