ENRA Group Berhad Annual Report 2025

142 SECTION 05 : FINANCIAL STATEMENTS & OTHERS Notes To The Financial Statements (Cont’d) 31 March 2025 Registration No: 46 199201005296 (236800 - T) 6. INVESTMENTS IN SUBSIDIARIES (continued) (d) Changes in investment in subsidiaries subsequent to end of reporting period (continued) (i) Disposal of Makmur Homes Sdn. Bhd. (“MHSB”) and BRP Homes Sdn. Bhd. (“BRPSB”) (continued) Accordingly, the assets and liabilities of MHSB and BRPSB are classified as disposal group held for sale and the financial results of MHSB and BRPSB are classified as discontinuing operations as at the end of the financial period. Loss attributable to the discontinued operations was as follows: Group 2025 RM’000 Results of discontinued operations Revenue - Other Income - Expenses (16) Results from operating activities (16) Taxation - Loss attributable to the discontinued operations (16) Details of the assets, liabilities and net cash inflow arising from the disposal of MHSB and BRPSB during the financial year ended 31 March 2025 are as follows: Group 2025 Note RM’000 Assets held for sale: Inventories 8 13,386 Other receivables 532 Tax recoverable 3 Cash and cash equivalents 12 14 13,935 Liabilities associated with assets held for sale: Trade and other payables 8,107 MHSB and BRPSB was subsequently disposed as disclosed in Note 33(a) to the financial statement.

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