32. FINANCIAL INFORMATION BY OPERATING SEGMENTS (CONTINUED) Assets and liabilities and reconciliations for business segments (Continued) Distribution Manufacturing Unallocated Group $ $ $ $ 2024 Segment assets 83,725,901 6,842,085 – 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 83,725,901 6,842,085 13,958,092 104,526,078 Segment liabilities (16,137,655) (1,926,963) – (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 (16,137,655) (1,926,963) (25,967,778) (44,032,396) 33. ITEMS IN THE STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME In addition to the charges and credits disclosed elsewhere in the notes to the financial statements, this item includes the following charges: Group 2025 2024 $ $ Fees on audit services to independent auditors: – Company’s independent auditor 140,000 132,000 – Other independent auditors 109,412 106,081 Total 249,412 238,081 Other fees to independent auditors: – Company’s independent auditor 19,500 19,500 – Other independent auditors 26,956 23,976 Total 46,456 43,476 MEGACHEM LIMITED ANNUAL REPORT 2025 175 31 DECEMBER 2025 NOTES TO THE FINANCIAL STATEMENTS
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