Company: CHNR
Filing Date: 2025-01-27
Form Type: POS AM
Source: 0001079973-25-000143
Chunk: 276

Company: CHINA NATURAL RESOURCES INC
Filing Date: 2025-01-27
Form: POS AM
Chunk 276
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 tax of 5% or 10%, depending on the
applicability of the Sino-Hong Kong tax treaty.

The current and deferred components of income
tax expense are as follows:

| Schedule of current and deferred components of income tax expense |     |                |       |     |            |   |     |            |   |
|                                                                   |     |     Six months 
 ended June 30, |       |     |            |   |     |            |   |
|                                                                   |     |           2023 |       |     |       2024 |   |     |       2024 |   |
|                                                                   |     |            CNY |       |     |        CNY |   |     |        US$ |   |
|                                                                   |     |     -Unaudited |       |     | -Unaudited |   |     | -Unaudited |   |
| Current income tax expense                                        |     |                |     — |     |            | — |     |            | — |
| Deferred income tax benefit                                       |     |                |     — |     |            | — |     |            | — |
| Total tax credit for the period from continuing operations        |     |                |     — |     |            | — |     |            | — |
| Total tax charge for the period from a discontinued operation     |     |                | 1,827 |     |            | — |     |            | — |
| Total                                                             |     |                | 1,827 |     |            | — |     |            | — |

| F-99 |

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

| 7. | 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 six months ended June 30, 2023 and 2024