137 ENRA GROUP BERHAD ANNUAL REPORT 2025 Notes To The Financial Statements (Cont’d) 31 March 2025 Registration No: 41 199201005296 (236800 - T) 5. RIGHT-OF-USE ASSETS AND LEASE LIABILITIES (continued) The Group and the Company as lessee (continued) (a) Right-of-use assets (continued) Balance Depreciation Balance Company as at charge for as at 1.4.2024 the year 31.3.2025 Carrying amount RM’000 RM’000 RM’000 Buildings 252 (92) 160 <--------------- At 31.3.2025 ---------------> Accumulated Carrying Cost depreciation amount RM’000 RM’000 RM’000 Buildings 514 (354) 160 Company Balance as at 1.4.2023 Remeasure ment Depreciation charge for the year Balance as at 31.3.2024 Carrying amount RM’000 RM’000 RM’000 RM’000 Buildings 141 205 (94) 252 <--------------- At 31.3.2024 ---------------> Accumulated Carrying Cost depreciation amount RM’000 RM’000 RM’000 Buildings 514 (262) 252 (i) The right-of-use assets comprise leasehold land, buildings, and marine equipment and they are initially recorded at cost, which comprise the initial amount of the lease liabilities adjusted for any lease payments made at or before the commencement date of the leases. Subsequent to initial recognition, the right-of-use assets are measured at cost less any accumulated amortisation, accumulated impairment losses and adjusted for any remeasurement of lease liabilities. (ii) The right-of-use assets are depreciated on the straight-line basis over the earlier of the estimated useful lives of the right-of-use assets or the end of the lease term. The lease terms of right-of-use assets are as follows: Leasehold land Up to 69 years Buildings 2 to 5 years Marine equipment 2 years
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