Registration No. 200301030845 (633265-K) - 140 - 38. Financial Instruments (Cont’d) (b) Financial risk management objectives and policies (Cont’d) (iii) Market risks (Cont’d) (a) Foreign currency risk (Cont’d) Currency risk sensitivity analysis Foreign currency risk arises from Group entities mainly have RM and SGD functional currencies. The exposure to currency risk of Group entities other than RM and SGD functional currencies is not material and hence, sensitivity analysis is not presented. The following demonstrates the sensitivity of the Group’s loss after tax to a reasonably possible change in the USD, EUR, SGD, GBP, CAD, THB, KYAT and NOK exchange rates against RM as well as in the USD, EUR, GBP, RMB, AED, MYR and AUD exchange rates against SGD, with all other variables held constant: Effect on loss Change in currency rate before tax RM Group 30.6.2025 USD/SGD Strengthened 10% 844,928 Weakened 10% (844,928) EUR/SGD Strengthened 10% 7,831 Weakened 10% (7,831) RMB/SGD Strengthened 10% 59,301 Weakened 10% (59,301) AED/SGD Strengthened 10% (288,483) Weakened 10% 288,483 MYR/SGD Strengthened 10% 49,064 Weakened 10% (49,064) AUD/SGD Strengthened 10% 720,554 Weakened 10% (720,554) NZD/SGD Strengthened 10% 32,824 Weakened 10% (32,824) DESTINI BERHAD ANNUAL REPORT 2025 223
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