Notes To The Financial Statements (Cont’d) 31 March 2026 ANNUAL REPORT 2026 ENRA GROUP BERHAD 115 Registration No: 37 199201005296 (236800 - T) 4. PROPERTY, PLANT AND EQUIPMENT (continued) Company Balance Depreciation Balance as at charge for as at 2025 1.4.2024 the year 31.3.2025 RM’000 RM’000 RM’000 Carrying amount Furniture, fittings, renovation and office equipment 103 (21) 82 Computer hardware and software 1 (1) - 104 (22) 82 <---------------- At 31.3.2025 ----------------> Accumulated Carrying Cost depreciation amount RM’000 RM’000 RM’000 Furniture, fittings, renovation and office equipment 237 (155) 82 Computer hardware and software 297 (297) - 534 (452) 82 (a) All items of property, plant and equipment are initially measured at cost. After initial recognition, property, plant and equipment is stated at cost less accumulated depreciation and any accumulated impairment losses. (b) Depreciation is calculated to write off the costs of the assets to their residual values on a straight line basis over their estimated useful lives. The principal depreciation period are as follows: Furniture, fittings, renovation and office equipment 3 to 10 years Computer hardware and software 3 to 5 years Marine equipment 1 to 15 years (2025: 12 to 15 years) Plant and machinery 10 years In the previous financial year, capital work in progress represented dry docking for vessel. Capital work in progress was not depreciated until such time when the asset was available for use. (c) Impairment assessment The Group assesses assets for impairment or impairment reversal whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable or that a previously impaired asset may have recovered in value. Recoverable amount was based on the higher of fair value less cost of disposal (“FVLCD”) or value in use (“VIU”), and determined at the CGU of each asset.
RkJQdWJsaXNoZXIy NDgzMzc=