Registration No. 200301030845 (633265-K) - 146 - 38. Capital Management The Group manages its capital to maintain a strong capital base and safeguard the Group’s ability to continue as a going concern and maintain an optimal capital structure, so as to maximise shareholders’ value. The management reviews the capital structure by considering the cost of capital and the risks associated with the capital. In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares or sell assets to reduce debt. The Group monitors capital using a gearing ratio. The Group’s policy is to maintain a prudent level of gearing ratio that complies with debt covenants and regulatory requirements. The gearing ratios at the end of the reporting period are as follows: 2026 2025 RM RM Total loans, borrowings and lease liabilities 69,938,195 73,987,342 Less: Deposits, bank and cash balances (21,940,677) (48,762,799) Net debt 47,997,518 25,224,543 Total equity 150,949,455 135,193,818 Gearing ratio 0.318 0.187 There were no changes in the Group’s approach to capital management during the financial year. The Group is not subject to any externally imposed capital requirements. DESTINI BERHAD 259 ANNUAL REPORT 2026
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