Registration No. 200301030845 (633265-K) - 138 - 36. Financial Instruments (Cont’d) (b) Financial risk management objectives and policies (Cont’d) (iii) Market risks (Cont’d) (a) Foreign currency risk (Cont’d) Currency risk sensitivity analysis Foreign currency risk arises from Group entities that mainly have RM and SGD functional currencies. The exposure to currency risk of Group entities other than RM and SGD functional currencies is not material and hence, sensitivity analysis is not presented. The following demonstrates the sensitivity of the Group’s loss before tax to a reasonably possible change in the RMB, AED, SGD, AUD and NZD exchange rates against RM as well as in the RMB, AED, SGD, AUD and NZD exchange rates against MYR, with all other variables held constant: Effect on profit/ Change in currency rate loss before tax RM Group 2026 RMB/MYR Strengthened 10% (1,623) Weakened 10% 1,623 AED/MYR Strengthened 10% 399,591 Weakened 10% (399,591) SGD/MYR Strengthened 10% (3,205,584) Weakened 10% 3,205,584 AUD/MYR Strengthened 10% (741,132) Weakened 10% 741,132 NZD/MYR Strengthened 10% (13,569) Weakened 10% 13,569 DESTINI BERHAD 251 ANNUAL REPORT 2026
RkJQdWJsaXNoZXIy NDgzMzc=