Company: GGR
Filing Date: 2025-03-31
Form Type: 20-F
Source: 0001886190-25-000017
Chunk: 206

Company: Gogoro Inc.
Filing Date: 2025-03-31
Form: 20-F
Item: Item 18
Chunk 206
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 to key management personnel and represents management’s assessment of the reasonably possible change in interest rates.

If interest rates had been 10 basis points higher/lower and all other variables were held constant, the Company’s loss for the years ended December 31, 2024, 2023 and 2022 would increase/decrease by $ 0.3 0.4 0.3

F-44

Table of Contents

ii. Credit risk

Credit risk referred to the risk that counterparty would default on its contractual obligations resulting in financial loss to the Company. The Company’s credit risk was mainly arising from bank deposits, trade receivables, other financial assets and refundable deposits. The Company adopted a policy of only dealing with creditworthy counterparties and financial institutions, where appropriate, as a means of mitigating the risk of financial loss from defaults.

iii. Liquidity risk

The Company managed liquidity risk by monitoring and maintaining a level of cash deemed adequate to finance the Company’s operations and mitigated the effects of fluctuations in cash flows. In addition, management monitored the utilization of bank loans and ensured compliance with loan covenants.

1)Maturity analysis for non-derivative financial liabilities

The following table details the Company’s remaining contractual maturity for its non-derivative financial liabilities with agreed repayment periods. The tables had been drawn up based on the undiscounted cash flows of financial liabilities from the earliest date on which the Company can be required to pay. The tables included both interest and principal cash flows. To the extent that interest flows are floating rate, the undiscounted amount was derived from the interest rate curve at the end of the reporting period.

                                            As of December 31, 2024                                                                                
                                            Interest                     On Demand                                                                 
                                            Rate                         or Less than                                                              
                                                                         1 Month                                                                   
 ───────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Non-derivative financial liabilities                                                                                                             
  Non-interest bearing liabilities                                       $                 35,575      18,386         670            —      —      
  Lease liabilities                         1.20%- 11.50%                                   1,786       3,494      13,900       34,214      1,578  
  Variable interest rate liabilities        2.23%- 3.44%                 —                             20,741      82,257      254,208             
                                                                         $                 37,361