32. FINANCIAL INFORMATION BY OPERATING SEGMENTS (CONTINUED) Assets and liabilities and reconciliations for geographical segments (Continued) Singapore Malaysia United Kingdom China Middle East Others Unallocated Group 2024 $ $ $ $ $ $ $ $ Segment assets 38,754,107 17,955,462 6,540,490 5,465,016 6,995,168 14,857,743 – 90,567,986 Associates – – – – – – 9,352,224 9,352,224 Deferred tax assets – – – – – – 925,283 925,283 Interest earning cash balances – – – – – – 3,680,585 3,680,585 Consolidated total assets 38,754,107 17,955,462 6,540,490 5,465,016 6,995,168 14,857,743 13,958,092 104,526,078 Segment liabilities (10,713,859) (997,179) (2,204,219) (1,457,649) (932,348) (1,759,364) – (18,064,618) Borrowings – – – – – – (25,240,718) (25,240,718) Current income tax liabilities – – – – – – (272,060) (272,060) Deferred tax liabilities – – – – – – (455,000) (455,000) Consolidated total liabilities (10,713,859) (997,179) (2,204,219) (1,457,649) (932,348) (1,759,364) (25,967,778) (44,032,396) Profit or loss and reconciliations for business segments Distribution Manufacturing Unallocated Group 2025 $ $ $ $ Sales Total sales by segment 121,258,826 4,145,237 – 125,404,063 Inter-segment sales (119,883) (871,721) – (991,604) 121,138,943 3,273,516 – 124,412,459 Segment result 4,300,323 32,782 – 4,333,105 Interest income – banks – – 177,551 177,551 Finance costs – – (1,412,254) (1,412,254) Share of profit of associates – – 1,167,459 1,167,459 Profit before income tax 4,300,323 32,782 (67,244) 4,265,861 Income tax expense – – (358,501) (358,501) Net profit 4,300,323 32,782 (425,745) 3,907,360 Other segment items Capital expenditure 13,972,699 265,366 – 14,238,065 Depreciation 952,360 372,898 – 1,325,258 MEGACHEM LIMITED ANNUAL REPORT 2025 173 31 DECEMBER 2025 NOTES TO THE FINANCIAL STATEMENTS
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