MKH Annual Report 2024

Notes to the Financial Statements for the Financial Year Ended 30 September 2024 Sustaining Lives, Empowering Communities Governance That Inspires Confidence Financial Insights Through Numbers Empowering Ownership PG. 265 30. PROVISIONS (CONT’D) (a) Post-employment benefit obligations (Cont’d) Sensitivity analysis The sensitivity analysis below has been determined based on reasonably possible changes in the discount rate and future salary increase occurring at the reporting date, while holding all other assumptions constant. The Group Increase/(Decrease) in profit 2024 2023 RM RM Discount rate increase by 1% 1,256,181 1,280,688 Discount rate decrease by 1% (1,413,440) (1,466,282) Future salary increase by 1% (1,418,340) (1,437,921) Future salary decrease by 1% 1,284,679 1,367,484 The sensitivity analysis presented above has been determined using deterministic method and may not be representative of the actual change in the defined benefit obligation as it is unlikely that the change in assumptions would occur in isolation of one another as some of the assumptions may be correlated. As at 30 September 2024, the weighted-average duration of the defined benefit obligation was 12.42 to 15.52 years (2023: 12.73 to 16.11 years). The benefits, which reflect the expected future services, as appropriate are expected to be paid as follows: The Group 2024 2023 RM RM Within 1 year 2,918,887 2,492,656 Between 2 and 5 years 9,131,352 9,018,246 After 5 years 17,831,815 18,902,292 29,882,054 30,413,194

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