Frontken Berhad Annual Report 2025

NOTES TO THE FINANCIAL STATEMENTS (CONT’D) FRONTKEN CORPORATION BERHAD 200401012517 (651020-T) ANNUAL REPORT 2025 129 27. DIVIDENDS The Group/The Company 2025 2024 RM RM First interim single-tier dividend of 2.2 sen per ordinary share in respect of the financial year ended 31 December 2023, paid on 13 May 2024 - 34,603,940 First interim single-tier dividend of 1.7 sen per ordinary share in respect of the financial year ended 31 December 2024, paid on 30 September 2024 - 26,896,513 Second interim single-tier dividend of 2.0 sen per ordinary share in respect of the financial year ended 31 December 2024, paid on 21 April 2025 31,710,892 - First interim single-tier dividend of 2.0 sen per ordinary share in respect of the financial year ended 31 December 2025, paid on 7 October 2025 31,865,118 - 63,576,010 61,500,453 28. FINANCIAL INSTRUMENTS The activities of the Group and of the Company are exposed to a variety of market risk (including foreign currency risk, interest rate risk and equity price risk), credit risk and liquidity risk. The overall financial risk management policy focuses on the unpredictability of financial markets and seeks to minimise potential adverse effects on the financial performance of the Group and of the Company. (a) Financial Risk Management Policies The policies in respect of the major areas of treasury activity are as follows: Market Risk (i) Foreign currency risk The Group and the Company are exposed to foreign currency risk on transactions and balances that are denominated in currencies other than the respective functional currencies of entities within the Group. The currencies giving rise to this risk are primarily United States Dollar, Singapore Dollar, and others. Foreign currency risk is monitored closely on an ongoing basis to ensure that the net exposure is at an acceptable level. The Group holds cash and cash equivalents denominated in foreign currencies for working capital purposes.

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