INCOME STATEMENT 2021 2022 2023 2023(adj)(1) 2024 2024(adj)(1) 2025 Sales (S$’mil) 138.9 143.7 123.0 128.8 124.4 Sales Growth (%) 32.0% 3.5% (14.4%) 4.7% (3.4%) Profit/(loss) After Tax (S$’mil) 8.0 6.1 (5.8) 1.9 7.9 2.9 3.9 Profit/(loss) After Tax Growth (%) 52.0% (24.1%) NM NM (50.6%) Profit/(loss) After Tax Margin (%) 5.8% 4.2% (4.7%) 6.1% 3.1% EBITDA (S$’mil) 11.1 10.5 (1.9) 11.8 6.8 Earnings/(loss) per share (cents) 5.82 4.41 (4.43) 5.93 2.88 Weighted Average Number of Ordinary Shares (mil) 133.3 133.3 133.3 133.3 133.3 ROE (%) 13.6% 10.0% (11.8%) 13.5% 6.3% HALF-YEAR BREAKDOWN 2021 2022 2023 2024 2025 Sales for first half (S$’mil) 65.9 75.2 60.7 65.2 64.1 % Growth 1H vs 1H 26.7% 14.1% (19.3%) 7.4% (1.7%) Sales for second half (S$’mil) 73.0 68.5 62.3 63.7 60.3 % Growth 2H vs 2H 37.1% (6.1%) (9.1%) 2.2% (5.2%) Profit After Tax for first half (S$’mil) 3.8 4.5 0.9 2.0 1.7 % Growth 1H vs 1H 34.0% 18.0% (79.1%) >100.0% (13.4%) Profit/(loss) After Tax for second half (S$’mil) 4.2 1.6 (6.7) 5.9 2.2 % Growth 2H vs 2H 72.7% (61.8%) NM NM (63.1%) FINANCIAL POSITION 2021 2022 2023 2024 2025 Total Assets (S$’mil) 110.9 117.1 100.2 104.5 115.0 Shareholders Equity (S$’mil) 57.3 58.6 50.0 58.5 61.3 Net Asset/Share (cents) 42.95 43.96 37.48 43.92 46.00 Borrowings (S$’mil) 28.9 36.4 28.5 25.2 34.7 Gearing ratio (times) 0.51 0.62 0.57 0.43 0.57 Net gearing ratio (times) 0.30 0.42 0.30 0.16 0.34 Cash (S$’mil) 11.5 11.9 13.6 16.0 14.0 Current ratio (times) 1.8 1.8 1.7 1.8 1.6 DIVIDEND 2021 2022 2023 2024 2025 Net Dividend/Share (cents) 2.0 2.0 0.0 1.0 1.0 Net Dividend Payout (%)(2) 34.4% 45.4% 0.0 46.0% 34.8% Net Dividend Yield (%)(2)(3) 4.8% 3.9% 0.0 2.3% 2.4% Notes: (1) Adjusted for a one-off impact from a fire incident in 2023 (2) Dividend payout and dividend yield for FY 2024 are based on net profit after tax adjusted for one-off impact from a fire incident (3) Dividend yield based on closing price as at 31 December of the respective FY NM : not meaningful MEGACHEM LIMITED ANNUAL REPORT 2025 29 FINANCIAL HIGHLIGHTS
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