Al-`Aqar Healthcare REIT Annual Report 2022

NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2022 22. Financial risk management objectives and policies (cont’d) (d) Foreign currency risk (cont’d) Sensitivity analysis for foreign currency risk (cont’d) Other comprehensive income Group Fund 2022 2021 2022 2021 RM RM RM RM AUD Strengthened 5% 2,227,457 2,309,759 56,629 360,270 Weakened 5% (2,227,457) (2,309,759) (56,629) (360,270) 23. Segment reporting The Group has a single operating segment. For management purposes, the Group is organised into business units based on the geographical location of customers and assets, and has two reportable segments as follows: (i) Malaysia (ii) Australia Management monitors the operating results of its business units separately for the purpose of making decisions on resource allocation and performance assessment. Segment performance is evaluated based on operating profit. The Group’s segmental information is as follows: Malaysia Australia Total RM RM RM 31 December 2022 Gross rental 104,587,721 5,650,946 110,238,667 Property expenses (5,977,646) (62,007) (6,039,653) Net property income 98,610,075 5,588,939 104,199,014 Investment revenue 922,748 - 922,748 Other income 579,833 425,590 1,005,423 Fair value adjustment on investment properties (11,258,551) - (11,258,551) Total income 88,854,105 6,014,529 94,868,634 Trust expenditure (6,732,573) (502,488) (7,235,061) Operating profit 82,121,532 5,512,041 87,633,573 Finance costs (27,598,039) - (27,598,039) Profit before tax 54,523,493 5,512,041 60,035,534 Tax 103,325 - 103,325 Profit after tax 54,626,818 5,512,041 60,138,859 Total assets 1,737,999,430 129,066,405 1,867,065,835 Total liabilities 895,642,368 208,688 895,851,056 189 1. Corporate Overview 3. Strategic Performance 5. Governance Structure 2. The Driving Forces 4. Sustainability Statement 6. Financial Reports

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