Notes To The Financial Statements (Cont’d) 31 March 2026 ANNUAL REPORT 2026 ENRA GROUP BERHAD 129 Registration No: 51 199201005296 (236800 - T) 6. INVESTMENTS IN SUBSIDIARIES (continued) (f) The details of the subsidiaries are as follows: (continued): Country of incorporation/ Effective interest Principal in equity place 2026 2025 Name of company of business % % Principal activities Subsidiaries of Abode Senior Living Limited Abode Caldecott Square Development Limited # United Kingdom 51 51 Property development Caldecott Square Rugby Limited # United Kingdom 51 51 Property development # Subsidiaries not audited by BDO or BDO member firms ^ The subsidiary is newly incorporated during the financial year * The subsidiaries are not required to be audited in the country of incorporation. The results of these subsidiaries are consolidated based on the unaudited financial statements. @ Struck off from register on 13 April 2026 † Dissolved on 26 June 2025 (g) All components of non-controlling interests (“NCI”) shall be initially measured at their acquisition-date fair values, unless another measurement basis is required by MFRSs. Subsequent to initial recognition, the carrying amount of NCI are the amounts of those interests at initial recognition plus the NCI's share of subsequent changes in equity.
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