Table 7. Sensitivity Analysis of Exchange Rate Changes.

Scenario	Change in Exchange Rate (%)	Predicted Change in ROA (%)	Predicted Change in ROE (%)	Interpretation
Baseline	–	–	–	Reference condition (no currency movement).
+5% Increase	+5	−0.6	−1.8	A slight yet significant negative effect on profitability.
+10% Increase	+10	−1.2	−3.5	Moderate decline in profitability observed.
+20% Increase	+20	−2.4	−7.0	A significant decline in profitability is attributed to increased import costs.
−10% Decrease	−10	1.2	3.5	Profitabilityincreases as foreign currency costs decline.