NOTES TO THE FINANCIAL STATEMENTS Registration No. 200301030845 (633265-K) - 143 - 38. Financial Instruments (Cont’d) (b) Financial risk management objectives and policies (Cont’d) (iii) Market risks (Cont’d) (b) Interest rate risk (Cont’d) 30.6.2025 30.6.2024 RM RM Company Financial Liabilities Floating rate instruments Bank borrowings 3,677,447 4,577,432 Interest rate risk sensitivity analysis Fair value sensitivity analysis for fixed rate instruments The Group and the Company do not account for any fixed rate financial assets and liabilities at fair value through profit or loss. Therefore, a change in interest rates at the end of the reporting period would not affect profit or loss. Cash flow sensitivity analysis for floating rate instruments A change in 0.25% interest rate at the end of the reporting period would have increased the Group’ and the Company’s loss before tax by RM17,627 (30.06.2024 RM49,172) and RM17,627 (30.06.2024 RM11,444) respectively, arising mainly as a result of higher interest expense on floating rate loans and borrowings. This analysis assumes that all other variables remain constant. The assumed movement in basis points for interest rate sensitivity analysis is based on the currently observable market environment. DESTINI BERHAD ANNUAL REPORT 2025 226
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