b'CENTAURUS METALS ANNUAL REPORT 2023 Financial Report31 December 2023Cash Flow Sensitivity Analysis for Variable Rate Instruments A change of 125 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 2022 was 300 basis points. Profit or LossEquity IncreaseDecreaseIncreaseDecrease 31 December 2023 Variable rate instruments33,876(33,876) Cash flow sensitivity (net) 33,876(33,875) 31 December 2022 Variable rate instruments157,200(157,200) Cash flow sensitivity (net) 157,200(157,200) Capital Management The objectives for managing capital are to safeguard the Groups ability to continue as a going concern and to provide funding for the Groups planned exploration activities. Centaurus Metals Limited is an exploration 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 Groups approach to capital management during the period. Neither the Company nor any of its subsidiaries are subject to externally imposed capital requirements.Note 26.Group Entities Country ofOwnership interest Incorporation20232022 Parent Entity Centaurus Metals Limited SubsidiariesCentaurus Resources Pty LtdAustralia100%100% San Greal Resources Pty LtdAustralia100%100% Itapitanga Holdings Pty LtdAustralia100%100% Centaurus Brasil Minerao LtdaBrazil100%100% Centaurus Pesquisa Mineral LtdaBrazil100%100% Centaurus Gerenciamento LtdaBrazil100%100% Centaurus Niquel Ltda Brazil100%100% Itapitanga Minerao LtdaBrazil100%100% 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.Page 48 of 54 74 ANNUAL REPORT CENTAURUS METALS LIMITED CENTAURUS METALS LIMITED ANNUAL REPORT 75'