175 ENRA GROUP BERHAD ANNUAL REPORT 2025 Notes To The Financial Statements (Cont’d) 31 March 2025 Registration No: 79 199201005296 (236800 - T) 24. TAX EXPENSE (continued) (a) Malaysian income tax is calculated at the statutory tax rate of 24% (2024: 24%) of the estimated taxable profits for the fiscal year. (b) Tax expense for other tax authorities are calculated at the rates prevailing in those respective jurisdictions. (c) Numerical reconciliation between the tax expense and the product of accounting loss multiplied by applicable tax rate of the Group and of the Company are as follows: Group Company 2025 2024 2025 2024 RM’000 RM’000 RM’000 RM’000 Loss before tax (47,032) (16,171) (29,390) (14,990) Tax at Malaysian statutory tax rate of 24% (2024: 24%) (11,288) (3,881) (7,054) (3,598) Non-allowable expenses 11,114 2,716 7,535 3,691 Non-taxable income (1,771) (465) (1,354) (51) Deferred tax assets not recognised 2,130 1,890 873 - Utilisation of previously unrecognised deferred tax assets - - - (42) Effect of different tax rate in foreign jurisdiction (165) (28) - - 20 232 - - Under/(Over) provision in prior years: - income tax 223 57 217 - 243 289 217 - (d) Tax on each component of other comprehensive income is as follows: Group Before tax Tax effect After tax RM’000 RM’000 RM’000 Items that may be reclassified subsequently to profit or loss 2025 Foreign currency translations (3,805) - (3,805) 2024 Foreign currency translations 5,022 - 5,022
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