34. FINANCIAL INSTRUMENTS AND FINANCIAL RISKS (CONTINUED) Market risk (Continued) (iii) Interest rate risk (Continued) Interest rate sensitivity analysis (Continued) If interest rate had been 50 basis points higher or lower and all other variables were held constant, the Group’s loss for the financial year ended 30 September 2025 would decrease/increase by $66,000 (2024: decrease/increase by $71,000). This is mainly attributable to the Group’s exposure to interest rates on its variable rate borrowings. The Company’s profit or loss and equity are not significantly affected by the changes in interest rates as the Company has no significant variable interest-bearing financial instruments. Liquidity risk Liquidity risk refers to the risk in which the Group and the Company encounter difficulties in meeting their short-term obligations. Liquidity risk is managed by matching the payment and receipt cycle. The Group and the Company actively manage their operating cash flows so as to ensure that all repayment needs are met. As part of overall prudent liquidity management, the Group and the Company maintain sufficient levels of cash to meet working capital requirements. The following tables detail the Group’s and the Company’s remaining contractual maturity for financial instruments. The tables has been drawn up based on undiscounted cash flows of financial instruments based on the earlier of the contractual date or when the Group and the Company are expected to pay. The tables includes both interest and principal cash flows. Contractual maturity analysis Within one financial year After one financial year but within five financial years After five financial years Total $’000 $’000 $’000 $’000 Group 30 September 2025 Financial liabilities Trade and other payables (excluding Goods and Services Tax payable and corporate guarantee liability) 61,910 17,600 – 79,510 Corporate guarantee liability 304 – – 304 Bank borrowings 9,914 3,706 – 13,620 Lease liabilities 584 2,121 2,119 4,824 30 September 2024 Financial liabilities Trade and other payables (excluding Goods and Services Tax payable and corporate guarantee liability) 78,313 18,053 – 96,366 Corporate guarantee liability 1,192 – – 1,192 Bank borrowings 10,190 4,249 707 15,146 Lease liabilities 810 2,714 2,118 5,642 ANNUAL REPORT 2025 KEONG HONG HOLDINGS LIMITED 124 NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025
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