Sheffield Resources Limited Annual Report 2023

CONTENTS FINANCIAL STATEMENTS YEAR IN REVIEW DIRECTORS’ REPORT CORPORATE DIRECTORY SHAREHOLDER INFORMATION 6. Financial risk management (continued) The Group’s expected contractual outflows and maturities of financial liabilities are as follows: Current liabilities Non-current liabilities 2023 < 6 months $’000 6 to 12 months $’000 1 to 5 years $’000 > 5 years $’000 Financial liabilities Trade and other payables 184 – – – 184 – – – Current liabilities Non-current liabilities 2022 < 6 months $’000 6 to 12 months $’000 1 to 5 years $’000 > 5 years $’000 Financial liabilities Trade and other payables 112 – – – 112 – – – The Group’s exposure to USD foreign currency risk, expressed in Australian dollars are as follows: 2023 $’000 2022 $’000 Financial assets Cash and cash equivalents 1,526 – Convertible loan 1,508 – 3,034 – The estimated sensitivity analysis of +/- 10% movement in the US dollar spot exchange rate, with all other variables held constant, in which financial assets are held, are as follows: Effect of 10% increase in exchange rate Effect of 10% decrease in exchange rate 2023 Profit/(Loss) $’000 Equity $’000 Profit/(Loss) $’000 Equity $’000 Financial assets Cash and cash equivalents (139) – 169 – Convertible loan (137) – 168 – (276) – 337 – Effect of 10% increase in exchange rate Effect of 10% decrease in exchange rate 2022 Profit/(Loss) $’000 Equity $’000 Profit/(Loss) $’000 Equity $’000 Financial assets Cash and cash equivalents – – – – – – – – 41 Sheffield Resources Limited Annual Report 2023

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