Notes To The Financial Statements (Cont’d) 31 March 2026 ANNUAL REPORT 2026 ENRA GROUP BERHAD 125 Registration No: 47 199201005296 (236800 - T) 6. INVESTMENTS IN SUBSIDIARIES (continued) (e) (continued) Details of the assets, liabilities and net cash inflow arising from the disposal of MHSB and BRPSB in the previous financial year were as follows: Group 2025 Note RM’000 Assets held for sale: Inventories 7 13,386 Other receivables 532 Tax recoverable 3 Cash and cash equivalents 14 13,935 Liabilities associated with assets held for sale: Trade and other payables 8,107 Analysis of the cash flows of the discontinuing operations was as follows: Group 2025 RM’000 Statement of Cash Flows: Net cash from operating activities (2) Net increase in cash and cash equivalents (2) Effect of exchange rate difference on cash and cash equivalents - Cash and cash equivalents at beginning of the financial year 16 Cash and cash equivalents at the end of the financial year 14 Following the lapse of the Share Sale and Purchase Agreements due to the non-fulfilment of the conditions precedent within the stipulated conditional period, MHSB and BRPSB no longer met the held-for-sale classification criteria under MFRS 5. Consequently, the assets and liabilities previously classified as held for sale were reclassified to their respective asset and liability categories, and the results of MHSB and BRPSB were re-presented within continuing operations for the current financial year. (f) The details of the subsidiaries are as follows: Country of incorporation/ Effective interest Principal in equity place 2026 2025 Name of company of business % % Principal activities ENRA Labuan Sdn. Bhd. Malaysia 66 66 Property investment ENRA Land Sdn. Bhd. Malaysia 100 100 Investment holding ENRA Energy Sdn. Bhd. Malaysia 100 100 Investment holding ENRA Engineering & Construction Sdn. Bhd. Malaysia 100 100 Investment holding
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