ENRA Group Berhad Annual Report 2026

SECTION 05 : FINANCIAL STATEMENTS & OTHERS 110 NOTES TO THE FINANCIAL STATEMENTS 31 MARCH 2026 ENRA GROUP BERHAD (Incorporated in Malaysia) NOTES TO THE FINANCIAL STATEMENTS 31 MARCH 2026 1. CORPORATE INFORMATION ENRA Group Berhad (“the Company”) is a public limited liability company, incorporated and domiciled in Malaysia, and is listed on the Main Market of Bursa Malaysia Securities Berhad. The registered office and principal place of business of the Company are currently located at D3U6-13, Block D3, Solaris Dutamas, No. 1, Jalan Dutamas 1, 50480 Kuala Lumpur. The registered office and principal place of business were previously located at D3-U6-15, Block D3, Solaris Dutamas, No. 1, Jalan Dutamas 1, 50480 Kuala Lumpur and were relocated to the current address with effect from 28 October 2025. The consolidated financial statements for the financial year ended 31 March 2026 comprise the Company and its subsidiaries. These financial statements are presented in Ringgit Malaysia (“RM”), which is also the functional currency of the Company. All financial information presented in RM has been rounded to the nearest thousand, unless otherwise stated. The financial statements were authorised for issue in accordance with a resolution by the Board of Directors on 27 July 2026. 2. PRINCIPAL ACTIVITIES The Company is principally engaged in property investment, investment holding, management services activities and sale of completed properties. Details of the principal activities of the subsidiaries are set out in Note 6 to the financial statements. There were no significant changes in the nature of the activities of the Company and its subsidiaries during the financial year, except that ENRA Engineering And Fabrication Sdn. Bhd., whose principal activity was engineering, fabrication and construction of structure, building and civil works, commenced its strike-off process during the financial year following its dormant status since the previous financial years and was subsequently struck off. 3. BASIS OF PREPARATION The financial statements of the Group and of the Company have been prepared in accordance with Malaysian Financial Reporting Standards (“MFRSs”), IFRS Accounting Standards and the provisions of the Companies Act 2016 in Malaysia. The accounting policies adopted are consistent with those of the previous financial year except for the adoption of Amendment to MFRSs during the financial year. The Amendment to MFRSs adopted during the financial year is disclosed in Note 30.1 to the financial statements.

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