139 ENRA GROUP BERHAD ANNUAL REPORT 2025 Notes To The Financial Statements (Cont’d) 31 March 2025 Registration No: 43 199201005296 (236800 - T) 5. RIGHTS-OF-USE ASSETS AND LEASE LIABILITIES (continued) The Group and the Company as lessee (continued) (c) The Group and the Company have certain leases of equipment and premises with lease term of 12 months or less, and low value leases of office equipment of RM20,000 and below. The Group and the Company apply the “short-term lease” and “lease of low-value assets” exemptions for these leases. (d) The following are the amounts recognised in profit or loss: Group Company 2025 2024 2025 2024 RM’000 RM’000 RM’000 RM’000 Amortisation charge of right-ofuse assets (included in administrative expenses) 345 286 92 94 Interest expense on lease liabilities 131 130 5 6 Expense relating to leases of lowvalue assets (included in administrative expenses) 3 11 3 3 479 427 100 103 (e) The following are the total cash outflows for leases as a lessee: Group Company 2025 2024 2025 2024 RM’000 RM’000 RM’000 RM’000 Included in net cash from operating activities: Payment relating to short-term leases and low value assets 3 11 3 3 Included in net cash from financing activities: Payment of lease liabilities 315 252 98 98 Total cash outflows for leases 318 263 101 101 The Group as a lessor The Group has entered into a lease agreement on certain marine equipment on which the monthly rental consist of fixed base rent. On 25 May 2024, Hexagon Marine Services (S) Pte. Ltd ("HMSS") entered into a non-cancellable lease agreement with Norstar Ship Management Pte. Ltd. ("Norstar") for the rental of certain marine equipment. The lease was based on a fixed monthly base rent and was subject to renewal at the end of each lease term.
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