Company: CHNR
Filing Date: 2025-01-27
Form Type: POS AM
Source: 0001079973-25-000143
Chunk: 273

Company: CHINA NATURAL RESOURCES INC
Filing Date: 2025-01-27
Form: POS AM
Chunk 273
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     | (0.76 | ) |
| – Diluted, from the discontinued operations |     | (0.76 | ) |

The calculations of basic and diluted earnings
per share from discontinued operations are based on:

|                                                                                                                                             |     | Six Months          
 Ended June 30, 2023 |           |   |
|:--------------------------------------------------------------------------------------------------------------------------------------------|:----|:--------------------|----------:|:--|
|                                                                                                                                             |     |                     |       CNY |   |
| Loss for the period attributable to owners of the Company from discontinued operations                                                      |     |                     |    (6,236 | ) |
| Weighted average number of ordinary shares in issue during the period used in the basic and diluted earnings per share calculation (Note 7) |     |                     | 8,197,897 |   |

| F-95 |

| CHINA NATURAL RESOURCES, INC. AND SUBSIDIARIESNOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)(Amounts in thousands, except share and per share data) |

| 4. | SEGMENT INFORMATION |

Operating segments are identified on the
basis of internal reports about components of the Group that are regularly reviewed by the Group’s management and the Company’s
Board of Directors for the purpose of resource allocation and performance assessment.

Management assesses the performance of operating
segments based on profit or loss before income tax in related periods. The manner of assessment is consistent with that applied in these
financial statements.

Deferred tax assets, income tax payable and
deferred tax liabilities are excluded from segment assets and segment liabilities. The Group had neither sale of products nor provisions
of services between the operating segments.

As of December 31, 2023
and June 30, 2024, after the disposal of PSTT in July 2023, the Group only operates in one operating segment: exploration and mining,
which consists of the exploration for lead, silver, lithium and other metals. The segment results
for the six months ended June 30, 2023 were retroactively restated to exclude discontinued operations (Note 3). Segment performance is
evaluated based on reportable segment profit / (loss), which is a measure of adjusted profit / (loss) before tax from continuing operations.
The segment analysis below is provided for the Group's continuing operations and does not include any amount from a discontinued operation,
namely the wastewater treatment (see Note 3 for information on discontinued operations).

For the