37. FINANCIAL INSTRUMENTS (CONT’D) 37.1 FINANCIAL RISK MANAGEMENT POLICIES (CONT’D) (a) Market Risk (Cont’d) (ii) Interest Rate Risk (Cont’d) Interest Rate Risk Sensitivity Analysis The following table details the sensitivity analysis to a reasonably possible change in the interest rates at the end of the reporting period, with all other variables held constant:- The Group 2025 2024 RM’000 RM’000 Effects on Profit After Taxation Increase of 100 basis points (189) - Decrease of 100 basis points 189 - There is no impact on the Group’s equity. The Company does not have any floating rate borrowings and hence, no sensitivity analysis is presented. (iii) Equity Price Risk The exposure to equity price risk arises mainly from changes in quoted investment prices of the Group. The Group manages its exposure to equity price risk by maintaining a portfolio of equities with different risk profiles. Equity Price Risk Sensitivity Analysis Any reasonably possible change in the prices of quoted investments classified as fair value through profit or loss at the end of the reporting period does not have a material impact on the profit after taxation of the Group and hence, no sensitivity analysis is presented. There is no impact on the equity of the Group. 223 Annual Report 2025
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