NOTES TO THE FINANCIAL STATEMENTS (CONT’D) FRONTKEN CORPORATION BERHAD 200401012517 (651020-T) ANNUAL REPORT 2025 133 28. FINANCIAL INSTRUMENTS (CONT’D) (a) Financial Risk Management Policies (Cont’d) Market Risk (Cont’d) (i) Foreign currency risk (Cont’d) The exposure to foreign currency risk is as follows: (Cont’d) Singapore Ringgit Dollar Malaysia Other* Total RM RM RM RM The Company 2024 Financial assets Cash and bank balances 8,219,196 11,419,584 - 19,638,780 Amount owing by subsidiaries - 2,200,000 105,654 2,305,654 8,219,196 13,619,584 105,654 21,944,434 Less: Net financial assets denominated in the entity’s functional currency - (13,619,584) - (13,619,584) Currency exposure 8,219,196 - 105,654 8,324,850 * Denominated in Indonesian Rupiah. Foreign Currency Risk Sensitivity Analysis The following table details the sensitivity analysis to a reasonably possible change in the foreign currencies at the end of the reporting period, with all other variables held constant: The Group The Company 2025 2024 2025 2024 RM RM RM RM Effects on profit after taxation/equity Singapore Dollar: - strengthened by 5% 361,769 1,944,308 7 410,960 - weakened by 5% (361,769) (1,944,308) (7) (410,960) United States Dollar: - strengthened by 5% 6,948,014 7,379,467 380 - - weakened by 5% (6,948,014) (7,379,467) (380) - New Taiwan Dollar - strengthened by 5% - - 219,205 - - weakened by 5% - - (219,205) - Others*: - strengthened by 5% 84 85 - 5,283 - weakened by 5% (84) (85) - (5,283) * Denominated in Euro, Great Britain Pound and Indonesian Rupiah.
RkJQdWJsaXNoZXIy NDgzMzc=