32. FINANCIAL INFORMATION BY OPERATING SEGMENTS (CONTINUED) Profit or loss and reconciliations for business segments (Continued) Distribution Manufacturing Unallocated Group 2024 $ $ $ $ Sales Total sales by segment 125,062,607 4,716,255 – 129,778,862 Inter-segment sales (142,737) (794,559) – (937,296) 124,919,870 3,921,696 – 128,841,566 Segment result 8,338,315 918,790 – 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 before income tax 8,338,315 918,790 (564,317) 8,692,788 Income tax expense – – (779,337) (779,337) Net profit 8,338,315 918,790 (1,343,654) 7,913,451 Other segment items Capital expenditure 2,738,882 243,667 – 2,982,549 Depreciation 960,281 332,423 – 1,292,704 Assets and liabilities and reconciliations for business segments Distribution Manufacturing Unallocated Group $ $ $ $ 2025 Segment assets 93,934,383 5,929,451 – 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 93,934,383 5,929,451 15,145,614 115,009,448 Segment liabilities (14,747,226) (1,868,103) – (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 (14,747,226) (1,868,103) (35,331,595) (51,946,924) MEGACHEM LIMITED ANNUAL REPORT 2025 174 NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2025
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