Notes To The Financial Statements (Cont’d) 31 March 2026 ANNUAL REPORT 2026 ENRA GROUP BERHAD 135 Registration No: 57 199201005296 (236800 - T) 7. INVENTORIES (continued) (d) In the previous financial year, a write down of inventories of RM1,813,000 of the Group and RM11,000 of the Company was made due to decline in net realisable values of certain completed properties. (e) Inventories of the Group amounting to RM5,138,000 (2025: RM6,531,000) have been expensed as cost of sales to the statements of profit or loss and other comprehensive income during the financial year. (f) As at the end of the reporting period, the following inventories of the Group and the Company have been charged as securities for banking facilities granted to the Group and the Company: Group Company 2026 2025 2026 2025 Note RM’000 RM’000 RM’000 RM’000 Carrying amount Completed properties 18(a) 3,982 3,982 3,982 3,982 Properties development cost 17(b) 5,241 - - - Properties held for sale 17(b) 20,000 - - - 29,223 3,982 3,982 3,982 8. TRADE AND OTHER RECEIVABLES Group Company 2026 2025 2026 2025 Note RM’000 RM’000 RM’000 RM’000 Trade receivables - third parties 15,083 1,653 - - Less: Impairment losses (e) (183) - - - 14,900 1,653 - - Other receivables and deposits Amounts due from subsidiaries - - 45,248 41,689 Other receivables 2,941 726 199 61 Deposits 1,380 1,689 - 74 Less: Impairment losses - subsidiaries (h) - - (11,877) (4,408) 4,321 2,415 33,570 37,416 Total receivables 19,221 4,068 33,570 37,416 Prepayments 2,950 3,785 389 349 Total trade and other receivables 22,171 7,853 33,959 37,765 (a) Trade and other receivables (excluding prepayments) are classified as financial assets measured at amortised cost.
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