SECTION 05 : FINANCIAL STATEMENTS & OTHERS 106 ENRA GROUP BERHAD (Incorporated in Malaysia) STATEMENTS OF CASH FLOWS FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026 Group Company 2026 2025 2026 2025 Note RM’000 RM’000 RM’000 RM’000 CASH FLOWS FROM OPERATING ACTIVITIES Profit/(Loss) before tax Continuing operations 10,199 (47,032) (14,628) (29,390) Discontinued operations - (16) - - Adjustments for: Impairment loss on amounts owing by subsidiaries 8(h) - - 7,469 146 Impairment loss on investments in subsidiaries 6(i) - - 6,083 26,849 Impairment loss on trade receivables 8(e) 183 - - - Inventories written off 7(c) 2,881 - - - Other receivables written off 21 - 59 - 59 Property, plant and equipment written off 4 52 - 52 - Impairment loss on property, plant and equipment 4(c) - 18,686 - - Inventories written down 7(d) - 1,813 - 11 Depreciation of property, plant and equipment 4 18,099 9,489 79 22 Depreciation of right-of-use assets 5 446 345 199 92 Fair value (gain)/loss on derivatives 21 - (40) - (37) Fair value gain on financial guarantee contracts 21 - - (137) (179) Gain on modification of RCPS 12(c) (948) - - - Loss on onerous contract 15(f) 73 - - - Unrealised (gain)/loss on foreign exchange 21 (934) (1,942) - - Interest expense: - RCPS 12 - 369 - - - Unwinding of discount (RCPS) 12 457 122 - - - Unwinding of lease interest 5 173 131 48 5 - Borrowings 4,187 4,555 3,071 3,247 Facility fees 20 206 334 188 285 Interest income (17) (47) (1,768) (5,429) Operating profit/(loss) before changes in working capital 35,057 (13,174) 656 (4,319) STATEMENTS OF CASH FLOWS FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026
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