199 ENRA GROUP BERHAD ANNUAL REPORT 2025 Notes To The Financial Statements (Cont’d) 31 March 2025 Registration No: 103 199201005296 (236800 - T) 31. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES (continued) (iv) Foreign currency risk (continued) Sensitivity analysis for foreign currency risk The following table demonstrates the sensitivity analysis of the Group and of the Company to a reasonably possible change of exchange rates in the US Dollar (“USD”), British Pound (“GBP) and Singapore Dollar (“SGD”) against RM respectively, with all variables held constant. 3% is the sensitivity rate used when reporting foreign currency risk exposures internally to key management personnel and represents management’s assessment of the possible change in foreign exchange rates. Group Company 2025 2024 2025 2024 RM’000 RM’000 RM’000 RM’000 (Loss)/Profit after tax USD/RM - strengthen by 3% (2024: 3%) (557) (301) - - - weaken by 3% (2024: 3%) 557 301 - - GBP/RM - strengthen by 3% (2024: 3%) (167) (142) - - - weaken by 3% (2024: 3%) 167 142 - - SGD/RM - strengthen by 3% (2024: 3%) (51) (51) (51) (51) - weaken by 3% (2024: 3%) 51 51 51 51 There is no impact to the equity as a result of changes of foreign exchange rates as at the end of the reporting period. 32. ADOPTION OF NEW MFRSs AND AMENDMENTS TO MFRSs 32.1 New MFRSs adopted during the financial year The Group and the Company adopted the following Standards of the MFRS Framework that were issued by the Malaysian Accounting Standards Board (“MASB”) during the financial year: Title Effective date Amendments to MFRS 16 Lease Liability in a Sale and Leaseback 1 January 2024 Amendments to MFRS 101 Classification of Liabilities as Current or Non-current 1 January 2024 Amendments to MFRS 101 Non-current Liabilities with Covenants 1 January 2024 Amendments to MFRS 107 and MFRS 7 Supplier Finance 1 January 2024
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