136 FINANCIAL STATEMENTS & OTHERS ENRA GROUP BERHAD ANNUAL REPORT 2023 Notes To The Financial Statements 31 March 2023 (Cont’d) 15. SHARE CAPITAL Group and Company 2023 2022 Number Number of shares Amount of shares Amount ’000 RM’000 ’000 RM’000 Issued and fully paid ordinary shares with no par value At beginning/end of the financial year 136,208 144,744 136,208 144,744 The owners of the Company are entitled to receive dividends as and when declared by the Company and are entitled to one (1) vote per ordinary share at meeting of the Company. All ordinary shares rank pari passu with regard to the residual assets of the Company. 16. REDEEMABLE CONVERTIBLE PREFERENCE SHARES Group 2023 2022 Number Number of shares Amount of shares Amount ’000 RM’000 ’000 RM’000 Equity component of redeemable convertible preference share (“RCPS”) with no par value At beginning/end of the financial year 800 2,886 800 2,886 The carrying amount of the liability component of RCPS at the reporting date is arrived at as follow: Group 2023 2022 RM’000 RM’000 Liability component of RCPS with no par value Face value of RCPS at date of issuance 8,096 8,096 Less: Equity component (2,886) (2,886) Liability component at initial recognition 5,210 5,210 At beginning of the financial year 6,959 6,465 Unwinding of discount 532 494 At end of the financial year 7,491 6,959 Non-current liabilities 6,434 6,959 Current liabilities 1,057 - 7,491 6,959
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