(d) Operating expenses Variance Fav/(Unfav) Variance Fav/(Unfav) H2 2025 H1 2025 H2 2025 vs H1 2025 H2 2024 H2 2025 vs H2 2024 S$’000 S$’000 S$’000 % S$’000 S$’000 % Change in fair value of financial liabilities at FVTPL – forward foreign exchange contracts 22 32 10 33.2 9 (13) (> 100.0) Depreciation of property, plant and equipment 458 463 5 1.1 468 10 2.2 Depreciation of right-of-use assets 147 148 1 0.5 151 4 2.4 Employee compensation 8,079 8,522 443 5.2 8,552 473 5.5 Insurance expenses 321 349 28 8.2 243 (78) (31.8) Net foreign exchange loss 140 320 180 56.2 526 386 73.3 Professional fees 432 348 (84) (24.1) 586 154 26.3 Transport charges 442 400 (42) (10.4) 507 65 12.8 Travelling expenses 476 384 (92) (24.2) 497 21 4.1 Warehouse storage charges 1,617 1,770 153 8.7 1,772 155 8.7 FY 2025 FY 2024 Variance Fav/(Unfav) S$’000 S$’000 S$’000 % Change in fair value of financial liabilities at FVTPL – forward foreign exchange contracts 22 9 (13) (> 100.0) Demolition and decontamination costs – 1,031 1,031 N.M Depreciation of property, plant and equipment 921 896 (25) (2.8) Depreciation of right-of-use assets 295 327 32 9.6 Employee remuneration 16,601 16,953 352 2.1 Insurance expenses 670 581 (89) (15.2) Net foreign exchange loss 486 678 192 28.3 Professional fees 780 965 185 19.1 Transport charges 842 913 71 7.8 Travelling expenses 860 888 28 3.2 Waste disposal costs 11 2,778 2,767 99.6 Warehouse storage charges 3,387 3,438 51 1.5 N.M: not meaningful as demolition and decontamination costs incurred in FY 2024 were related to the fire incident. MEGACHEM LIMITED ANNUAL REPORT 2025 35 OPERATING AND FINANCIAL REVIEW
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