Notes To The Financial Statements (Cont’d) 31 March 2026 SECTION 05 : FINANCIAL STATEMENTS & OTHERS 142 Registration No: 64 199201005296 (236800 - T) 11. SHARE CAPITAL (continued) (a) (continued) Upon the expiry of the exercise period of the Warrants on 26 December 2025, the remaining 24,971,973 Warrants that had not been exercised lapsed and ceased to be valid for any further exercise. Consequently, the Warrants were delisted from the Official List of Bursa Malaysia Securities Berhad on 29 December 2025. (b) In the previous financial year, the Company completed a private placement involving the issuance of 13,491,800 new ordinary shares at an issue price of RM0.65 per share, raising gross proceeds of approximately RM8,770,000. The placement shares were listed on the Main Market of Bursa Malaysia Securities Berhad on 5 July 2024 12. REDEEMABLE CONVERTIBLE PREFERENCE SHARES (“RCPS”) Group 2026 2025 Number Number of shares Amount of shares Amount ’000 RM’000 ’000 RM’000 Equity component of RCPS with no par value At beginning/end of the financial year 696 2,447 696 2,447 The carrying amount of the liability component of RCPS at the reporting date is arrived at as follow: Group 2026 2025 Note RM’000 RM’000 Liability component of RCPS with no par value Face value of RCPS at date of issuance 7,038 7,038 Less: Equity component (2,477) (2,477) Liability component at initial recognition 4,561 4,561 At beginning of the financial year 7,407 6,916 Unwinding of discount 457 122 Accrual of interest - 369 Gain on modification (c) (948) - At end of the financial year 6,916 7,407
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