Notes To The Financial Statements (Cont’d) 31 March 2026 ANNUAL REPORT 2026 ENRA GROUP BERHAD 147 Registration No: 69 199201005296 (236800 - T) 15. TRADE AND OTHER PAYABLES (continued) (g) (continued) The significant unobservable inputs are probability-weighted as follows: Best case Base case Worst case Weighting 45% 30% 25% Pre-tax discount rate 7.02% 7.02% 7.02% Gross development value (“GDV”) per unit RM686,000 RM686,000 RM686,000 Gross development costs (“GDC”) per unit (RM) RM533,000 RM617,000 RM686,000 Settlement period 10 to 55 months 22 to 67 months 34 to 55 months The relationship between significant observable inputs and fair value is detailed as below. Significant unobservable inputs Inter-relationship between key unobservable inputs and fair value case Worst case Pre-tax discount rate Higher discount rate, lower fair value GDV per unit Higher GDV per unit, higher fair value GDC per unit Higher GDC per unit, lower fair value Settlement period Longer settlement, lower fair value The sensitivity of the fair value of provision to a reasonably possible change in each of the significant inputs with all other variables held constant is as follows: Change in assumptions Fair value increase/(decrease) RM’000 Weighting Best case 30% (533) Base case 50% Worst case 20% Pre-tax discount rate Increase by 1% (600) GDV per unit Decrease by 5% (989) GDC per unit Increase by 5% (814) Settlement period Extended by 6 months (739)
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