ENRA Group Berhad Annual Report 2026

Notes To The Financial Statements (Cont’d) 31 March 2026 ANNUAL REPORT 2026 ENRA GROUP BERHAD 131 Registration No: 53 199201005296 (236800 - T) 6. INVESTMENTS IN SUBSIDIARIES (continued) (h) The subsidiaries of the Group that have material non-controlling interests (“NCI”) are as follows (continued): The summarised financial information before intra-group elimination are as follows: 2026 ENRA SPM Sdn. Bhd. Group Fitzrovia Developme nts Limited Abode Senior Living Limited Group Q Homes Sdn. Bhd. Group ENRA Energy Solutions Sdn. Bhd. Group ENRA Labuan Sdn. Bhd. RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 Assets and liabilities Non-current assets 8,275 - - 7 962 8,241 Current assets 14,241 - 20,061 30,340 4,172 9 Non-current liabilities - - - (17,819) (172) (1,483) Current liabilities (4,883) (44) (13,387) (9,698) (5,743) (7,530) Net assets/(liabilities) 17,633 (44) 6,674 2,830 (781) (763) Results Revenue 3,451 - - 3,080 5,315 - Profit/(Loss) for the financial year 1,255 (60) (785) (4,663) (1,401) 198 Total comprehensive (loss)/income (392) 138 (445) (4,663) (1,401) 198 Cash flows (used in)/from operating activities (739) - (4,438) 1,508 (3,189) 121 Cash flows from/(used in) investing activities 750 - - (1,875) 4,205 - Cash flows from/(used in) financing activities 6 - 4,438 130 (92) (121) Net increase/(decrease) in cash and cash equivalents 17 - - (237) 924 -

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