ENRA Group Berhad Annual Report 2020

ENRA Group Berhad - Annual Report 2020 100 NOTES TO THE FINANCIAL STATEMENTS 31 March 2020 11. DEFERRED TAXATION a. The deferred taxation are made up of the following: Group Company 2020 RM’000 2019 RM’000 2020 RM’000 2019 RM’000 At beginning of the financial year (207) (126) - - Recognised in profit or loss (Note 31) (299) (77) - - Exchange adjustment 4 (4) - - At end of the financial year (502) (207) - - Presented by: Deferred tax assets, net 225 76 - - Deferred tax liabilities, net (727) (283) - - (502) (207) - - b. The components and movements of deferred tax assets and liabilities during the financial year are as follows: Deferred tax assets of the Group Unutilised tax losses RM’000 Provision RM’000 Total RM’000 At 1 April 2018 117 - 117 Recognised in profit or loss (115) 78 (37) Exchange adjustment (2) (2) (4) At 31 March 2019 - 76 76 At 1 April 2019 - 76 76 Recognised in profit or loss - 145 145 Exchange adjustment - 4 4 At 31 March 2020 - 225 225 Deferred tax liabilities of the Group Property, plant and equipment RM’000 Right-of-use assets RM’000 Others RM’000 Total RM’000 At 1 April 2018 (212) - (31) (243) Recognised in profit or loss (73) (186) 219 (40) At 31 March 2019 (285) (186) 188 (283) At 1 April 2019 (285) (186) 188 (283) Recognised in profit or loss 32 (400) (76) (444) At 31 March 2020 (253) (586) 112 (727)