DESTINI Annual Report 2026

Registration No. 200301030845 (633265-K) - 139 - 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 The following demonstrates the sensitivity of the Group’s loss before tax to a reasonably possible change in the USD, EUR, RMB, AED, SGD, AUD and NZD exchange rates against RM as well as in the USD, EUR, RMB, AED, SGD, AUD and NZD exchange rates against MYR, with all other variables held constant: (Cont’d) Effect on profit/ Change in currency rate loss before tax RM Group 2025 USD/MYR Strengthened 10% 844,928 Weakened 10% (844,928) EUR/MYR Strengthened 10% 7,831 Weakened 10% (7,831) RMB/MYR Strengthened 10% 59,301 Weakened 10% (59,301) AED/MYR Strengthened 10% (288,483) Weakened 10% 288,483 SGD/MYR Strengthened 10% 49,064 Weakened 10% (49,064) AUD/MYR Strengthened 10% 720,554 Weakened 10% (720,554) NZD/MYR Strengthened 10% 32,824 Weakened 10% (32,824) NOTES TO THE FINANCIAL STATEMENTS DESTINI BERHAD 252 ANNUAL REPORT 2026

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