Notes To The Financial Statements (Cont’d) 31 March 2026 SECTION 05 : FINANCIAL STATEMENTS & OTHERS 178 Registration No: 100 199201005296 (236800 - T) 29. INSURANCE AND FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES (continued) (v) Foreign currency risk (continued) Exposure to foreign currency risk The Group’s exposure to foreign currency risk, based on carrying amounts as at the end of the reporting period is as follows: Group USD/RM SGD/RM RM/USD SGD/USD RM’000 RM’000 RM’000 RM’000 2026 Trade and other receivables 15,720 - - - Cash and bank balances 3 - 17 3 Trade and other payables (5,340) - - - 10,383 - 17 3 2025 Cash and bank balances 1 - - - Borrowing - (2,251) - - 1 (2,251) - - Company SGD/RM RM’000 2026 Borrowing - 2025 Borrowing (2,251) 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 following foreign currencies against the respective functional currencies of the Group entities, 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.
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