Notes To The Financial Statements (Cont’d) 31 March 2026 ANNUAL REPORT 2026 ENRA GROUP BERHAD 121 Registration No: 43 199201005296 (236800 - T) 5. RIGHT-OF-USE ASSETS AND LEASE LIABILITIES (continued) The Group and the Company as lessee (continued) (b) Lease liabilities (continued) (ii) The movements of lease liabilities during the financial year are as follows: Group Company 2026 2025 2026 2025 RM’000 RM’000 RM’000 RM’000 At beginning of financial year 1,714 1,898 161 254 Addition 1,080 - 804 - Remeasurement (84) - (95) - Interest charged 173 131 48 5 Lease payments (444) (315) (230) (98) At end of financial year 2,439 1,714 688 161 (iii) The weighted average incremental borrowing rate applied to the lease liabilities of the Group and of the Company is 7.47% (2025: 7.47). (c) The Group has lease contracts that include extension and termination options. These options are negotiated by the Group to provide flexibility in managing the leased-asset portfolio and align with the business needs of the Group. The Group determines the lease term of a lease as the non-cancellable period of the lease, together with periods covered by an option to extend or to terminate the lease if the Group is reasonably certain to exercise the relevant options. Management has considered the relevant facts and circumstances that create an economic incentive for the Group to either exercise the option to extend the lease, or to exercise the option to terminate the lease. Any differences in expectations from the original estimates would impact the carrying amounts of the lease liabilities of the Group. (d) The Group and the Company have low value leases of office equipment of RM20,000 and below. The Group and the Company apply the “lease of low-value assets” exemptions for these leases. (e) The following are the amounts recognised in profit or loss: Group Company 2026 2025 2026 2025 RM’000 RM’000 RM’000 RM’000 Depreciation charge of right-ofuse assets (included in administrative expenses) 446 345 199 92 Interest expense on lease liabilities 173 131 48 5 Expense relating to leases of lowvalue assets (included in administrative expenses) 13 3 8 3 632 479 255 100
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