McConnell Dowell 2024 Financial Statements

49 Changes in liabilities arising from financing activities All figures are in A$000’s 1 July 2023 Cash Flows Foreign Exchange Movement Additions 30 June 2024 Current interest- bearing loans and borrowings 25,050 (25,050) - - - Current obligations under leases 89 (68) - - 21 Current lease liabilities 11,897 (14,128) 15,353 13,122 Non-current obligations under leases 21 (21) - - - Non-current lease liabilities 18,746 - - 7,857 26,603 Total liabilities from financing activities 55,803 (39,267) - 23,210 39,746 1 July 2022 Cash Flows Foreign Exchange Movement Additions 30 June 2023 Current interest- bearing loans and borrowings 83 (10,490) - 35,457 25,050 Current obligations under leases 103 (14) - - 89 Current lease liabilities 6,853 (9,449) - 14,493 11,897 Non-current interest-bearing loans and borrowings 11 (11) - - 0 Non-current obligations under leases 103 (82) - - 21 Non-current lease liabilities 11,648 - - 7,098 18,746 Total liabilities from financing activities 18,801 (20,046) - 57,048 55,803 The Group classifies interest paid as cash flows from operating activities. Excessive Risk Concentration Concentrations arise when a number of counter parties are engaged in similar business activities, or activities in the same geographical region, or have economic features that would cause their ability to meet contractual obligations to be similarly effected by changes in economic, political or other conditions. Concentrations indicate the relative sensitivity of the Group's performance to developments effecting a particular industry. In order to avoid excessive concentrations of risk, the Group's policies and procedures includes specific guidelines to focus on maintaining a diversified portfolio. Identified concentrations of credit risks are controlled and managed accordingly. 20. Financial risk management objectives and policies (continued)

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