32. FINANCIAL INFORMATION BY OPERATING SEGMENTS (CONTINUED) Profit or loss and reconciliations for geographical segments (Continued) Singapore Malaysia United Kingdom China Middle East Others Unallocated Group 2024 $ $ $ $ $ $ $ $ Sales Total sales by segment 60,996,410 14,230,922 19,003,484 12,932,395 11,099,722 24,778,702 – 143,041,635 Inter-segment sales (8,958,934) (277,978) (1,120,651) (3,234,007) (74,831) (533,668) – (14,200,069) 52,037,476 13,952,944 17,882,833 9,698,388 11,024,891 24,245,034 – 128,841,566 Segment result 7,159,306 1,923,082 72,693 419,727 229,326 (547,029) – 9,257,105 Interest income – banks – – – – – – 123,374 123,374 Finance costs – – – – – – (1,909,787) (1,909,787) Share of profit of associates – – – – – – 1,222,096 1,222,096 Profit/(loss) before income tax 7,159,306 1,923,082 72,693 419,727 229,326 (547,029) (564,317) 8,692,788 Income tax expense – – – – – – (779,337) (779,337) Net (loss)/profit 7,159,306 1,923,082 72,693 419,727 229,326 (547,029) (1,343,654) 7,913,451 Other segment items Capital expenditure 2,905,983 12,329 17,757 3,833 1,538 41,109 – 2,982,549 Depreciation 660,046 276,056 94,919 72,307 36,386 152,990 – 1,292,704 Assets and liabilities and reconciliations for geographical segments Singapore Malaysia United Kingdom China Middle East Others Unallocated Group 2025 $ $ $ $ $ $ $ $ Segment assets 49,350,824 16,227,958 6,272,465 7,354,228 6,882,879 13,775,480 – 99,863,834 Associates – – – – – – 10,228,665 10,228,665 Deferred tax assets – – – – – – 974,458 974,458 Interest earning cash balances – – – – – – 3,942,491 3,942,491 Consolidated total assets 49,350,824 16,227,958 6,272,465 7,354,228 6,882,879 13,775,480 15,145,614 115,009,448 Segment liabilities (9,373,550) (1,037,619) (1,973,899) (1,253,593) (991,228) (1,985,440) – (16,615,329) Borrowings – – – – – – (34,699,636) (34,699,636) Current income tax liabilities – – – – – – (58,698) (58,698) Deferred tax liabilities – – – – – – (573,261) (573,261) Consolidated total liabilities (9,373,550) (1,037,619) (1,973,899) (1,253,593) (991,228) (1,985,440) (35,331,595) (51,946,924) MEGACHEM LIMITED ANNUAL REPORT 2025 172 NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2025
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