Annual Report 2024

104 China Merchants China Direct Investments Limited Annual Report 2024 CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME For the year ended 31 December 2024 2024 2023 Notes US$ US$ Net gain (loss) on financial assets at fair value through profit or loss 6 137,499,663 (9,028,514) Investment income 7 17,788,322 19,117,038 Other gains 5,159,948 297,090 Administrative expenses (12,112,055) (11,479,636) Profit (loss) before taxation 9 148,335,878 (1,094,022) Taxation 12 (27,984,564) 6,820,333 Profit for the year 120,351,314 5,726,311 Other comprehensive income for the year Item that will not be reclassified subsequently to profit or loss Exchange difference arising on translation to presentation currency (12,633,235) (8,693,665) Total comprehensive income for the year 107,718,079 (2,967,354) Profit for the year attributable to owners of the Company 120,351,314 5,726,311 Total comprehensive income for the year attributable to owners of the Company 107,718,079 (2,967,354) Basic earnings per share 14 0.790 0.038