Company: CHNR
Filing Date: 2025-01-27
Form Type: POS AM
Source: 0001079973-25-000143
Chunk: 194

Company: CHINA NATURAL RESOURCES INC
Filing Date: 2025-01-27
Form: POS AM
Chunk 194
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 for the years ended December 31, 2021, 2022 and 2023       
 Consolidated statements of comprehensive income for the years ended December 31, 2021, 2022 and 2023 | Pages       
 F-2         
 F-3         
 F-4         |
|:-----------------------------------------------------------------------------------------------------|:------------|
| Consolidated statements of financial position as of December 31, 2022 and 2023                       | F-5 - F-6   |
| Consolidated statements of changes in equity for the years ended December 31, 2021, 2022 and 2023    | F-7         |
| Consolidated statements of cash flows for the years ended December 31, 2021, 2022 and 2023           | F-8-  F-9   |
| Notes to the consolidated financial statements                                                       | F-10-  F-85 |

| UNAUDITED INTERIM FINANCIAL STATEMENTS                                                                                 
 Condensed Consolidated Statements of Profit or Loss (Unaudited) for the Six Months                                     
 Ended June 30, 2024 and 2023                                                                                           
 Condensed Consolidated Statements of Comprehensive Income  (Unaudited) for the Six Months Ended June 30, 2024 and 2023 | Pages        
 F-86         
 F-86         |
|:-----------------------------------------------------------------------------------------------------------------------|:-------------|
| Condensed Consolidated Statements of Financial Position as of June 30, 2024  (Unaudited) and December 31, 2023         | F-88 – F-89  |
| Condensed Consolidated Statements of Changes in Equity (Unaudited) for the Six Months Ended June 30, 2024 and 2023     | F-90         |
| Condensed Consolidated Statements of Cash Flows  (Unaudited) for the Six Months Ended June 30, 2024 and 2023           | F-91         |
| Notes to Condensed Consolidated Financial Statements (Unaudited)                                                       | F-92 – F-113 |

| F-1 |

<div align='center'>REPORT OF INDEPENDENT REGISTERED
PUBLIC ACCOUNTING FIRM</div>

To the Shareholders and the Board of Directors of China Natural Resources,
Inc.

Opinion on the Financial Statements

We have audited the accompanying consolidated statements
of financial position of China Natural Resources, Inc. (the Company) as of December 31, 202