26.7 Cash Flow Sensitivity Analysis for Variable Rate Instruments A change of 150 basis points in interest rates at the reporting date would have increased/(decreased) equity and profit or loss by the amounts shown below. This analysis assumes that all other variables, in particular foreign currency rates remain constant. The analysis for 2024 was 100 basis points. Profit or Loss Equity Increase Decrease Increase Decrease 31 December 2025 Variable rate instruments 13,316 (13,316) - - Cash flow sensitivity (net) 13,316 (13,316) - - 31 December 2024 Variable rate instruments 26,834 (26,834) - - Cash flow sensitivity (net) 26,834 (26,834) - - 26.8 Capital Management The objectives for managing capital are to safeguard the Group’s ability to continue as a going concern and to provide funding for the Group’s planned exploration and development activities. Centaurus Metals Limited is an exploration and development company and is dependent on its ability to raise capital from the issue of new shares and its ability to realise value from its exploration and evaluation assets. The Board is responsible for capital management. This involves the use of cash flow forecasts to determine future capital management requirements. There were no changes in the Group’s approach to capital management during the period. Neither the Company nor any of its subsidiaries are subject to externally imposed capital requirements. Note 27. Subsequent Events Other than outlined above, there has not arisen, in the interval between the end of the financial year and the date of this report an item, transaction or event of a material and unusual nature likely, in the opinion of the directors of the Company, to affect significantly the operations of the Group, the results of those operations, or the state of affairs of the Group, in future financial years. Note 28. Group Entities Ownership Interest Country of Incorporation 2025 2024 Parent Entity Centaurus Metals Limited Australia 100% 100% Subsidiaries Centaurus Resources Pty Ltd Australia 100% 100% San Greal Resources Pty Ltd Australia 100% 100% Itapitanga Holdings Pty Ltd Australia 100% 100% Centaurus Brasil Mineração Ltda Brazil 100% 100% Centaurus Pesquisa Mineral Ltda Brazil 100% 100% Centaurus Gerenciamento Ltda Brazil 100% 100% Centaurus Niquel Ltda Brazil 100% 100% Itapitanga Mineração Ltda Brazil 100% 100% 74 ANNUAL REPORT CENTAURUS METALS LIMITED CENTAURUS METALS ANNUAL REPORT 2025
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