Company: CHNR
Filing Date: 2025-01-27
Form Type: POS AM
Source: 0001079973-25-000143
Chunk: 239

Company: CHINA NATURAL RESOURCES INC
Filing Date: 2025-01-27
Form: POS AM
Chunk 239
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      |   2,272 |   |     |      |       — |   |     |      |      — |   |
| Preferential tax rate                                                      |     |                         |   2,215 |   |     |      |      14 |   |     |      |      95 |   |     |      |     13 |   |
| Others                                                                     |     |                         |   1,463 |   |     |      |   1,588 |   |     |      |     958 |   |     |      |    136 |   |
| Total                                                                      
 tax credit for the year from continuing operations                         |     |                         |  (5,095 | ) |     |      |       — |   |     |      |       — |   |     |      |      — |   |
| Total                                                                      
 tax charge for the year from a discontinued operation                      |     |                         |   7,230 |   |     |      |   5,864 |   |     |      |   1,931 |   |     |      |    272 |   |
| Income                                                                     
 tax benefit                                                                |     |                         |   2,135 |   |     |      |   5,864 |   |     |      |   1,931 |   |     |      |    272 |   |

| F-45 |

| 8. |     | LOSS PER SHARE |

Basic loss per share is calculated by dividing
the loss for the period attributable to ordinary equity holders of the Company by the weighted average number of common shares outstanding
during the period.

Diluted loss per share is calculated by
dividing the loss attributable to ordinary equity holders of the Company by the weighted average number of common shares outstanding during
the period plus the weighted average number of common shares that would be issued on conversion of all outstanding dilutive securities
into common shares.

Basic and diluted net loss per share for
the years ended December 31, 2021, 2022 and 2023 are as follows:

| Schedule of basic and diluted net loss per share                                     |     | Year Ended December 31, 
 2021                    |           |   |     | 2022 |           |   |     | 2023 |           |   |     | 2023 |           |   |
|:-------------------------------------------------------------------------------------|:----|:------------------------|----------:|: