NOTES TO THE FINANCIAL STATEMENTS (CONT’D) FRONTKEN CORPORATION BERHAD 200401012517 (651020-T) ANNUAL REPORT 2025 140 28. FINANCIAL INSTRUMENTS (CONT’D) (a) Financial Risk Management Policies (Cont’d) Liquidity risk (Cont’d) (i) Maturity analysis (Cont’d) The following table sets out the maturity profile of the financial liabilities at the end of the reporting period based on contractual undiscounted cash flows (including interest payments computed using contractual rates or, if floating, based on the rates at the end of the reporting period): (Cont’d) Contractual Carrying Undiscounted Within Amount Cash Flows 1 year The Company RM RM RM 2025 Non-derivative financial liabilities Other payables and accrued expenses 9,992,465 9,992,465 9,992,465 2024 Non-derivative financial liabilities Other payables and accrued expenses 9,411,859 9,411,859 9,411,859 (b) Capital Risk Management The Group and the Company manage their capital to ensure that entities within the Group will be able to maintain an optimal capital structure so as to support their businesses and maximise shareholders value. To achieve this objective, the Group and the Company may make adjustments to the capital structure in view of changes in economic conditions, such as adjusting the amount of dividend payment, returning of capital to shareholders or issuing new shares. The Group and the Company manage their capital based on debt-to-equity ratio. The Group’s strategies were unchanged from the previous financial year. The debt-to-equity ratio is calculated as net debt divided by total equity. Net debt is calculated as external borrowings less cash and bank balances and fixed deposits with licensed banks. There were no changes in the approach to capital management during the financial year. The debt-to-equity ratio is not disclosed in the financial statements as the external borrowing is insignificant.
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