NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025 30. PROVISIONS (CONT'D) (a) Post-employment benefit obligations (Cont'd) Principal assumptions at reporting date are as follows: The Group 2025 2024 Discount rate 7.00% 6.75% Future salary increase 8.00% 8.00% Resignation rate 22% per annum until age of 18 then decrease linearly to 0% at age of 57 / 6% per annum until age of 38 then decrease linearly to 0% at age of 57 22% per annum until age of 18 then decrease linearly to 0% at age of 57 / 6% per annum until age of 38 then decrease linearly to 0% at age of 57 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 2025 2024 RM RM Discount rate increase by 1% 1,293,932 1,256,181 Discount rate decrease by 1% (1,450,790) (1,413,440) Future salary increase by 1% (1,461,589) (1,418,340) Future salary decrease by 1% 1,329,261 1,284,679 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 2025, the weighted-average duration of the defined benefit obligation was 12.17 to 15.49 years (2024: 12.42 to 15.52 years). PG | 264 ANNUAL REPORT 2025 MKH BERHAD
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