Notes To The Financial Statements (Cont’d) 31 March 2026 ANNUAL REPORT 2026 ENRA GROUP BERHAD 153 Registration No: 75 199201005296 (236800 - T) 19. REVENUE (continued) (c) Services rendered - energy services income Energy services income comprises repair and maintenance of marine equipment and ancillary marine support services provided in conjunction with the leasing of marine equipment. Revenue from routine repair, maintenance and support services is recognised over time as the customer simultaneously receives and consumes the benefits of the services as they are performed. Revenue from major marine repair and refurbishment services is recognised over time using the input method, based on costs incurred relative to total estimated costs, in a manner consistent with the Group's accounting policy for engineering contracts. (d) Leasing Lease income from operating lease is accounted for on a straight line basis over the lease term of an ongoing lease. 20. FINANCE COSTS Group Company 2026 2025 2026 2025 RM’000 RM’000 RM’000 RM’000 Interest expense: - term loans 1,116 1,088 - - - other borrowings 3,071 3,467 3,071 3,247 - RCPS - 369 - - Unwinding of discount (RCPS) 457 122 - - Others - facility fees 206 334 188 285 4,850 5,380 3,259 3,532 21. PROFIT/(LOSS) BEFORE TAX Other than those disclosed elsewhere in the financial statements, profit/(loss) before tax is arrived at: Group Company 2026 2025 2026 2025 RM’000 RM’000 RM’000 RM’000 After charging: Auditors’ remuneration: - Statutory audit - BDO PLT 129 125 60 60 - Other auditors 118 143 - - - Non-statutory audit - BDO PLT 9 9 6 6 - Member firms of BDO PLT 89 48 47 25 - Other auditors 38 9 - - Impairment loss on property, plant and equipment - 18,686 - - Inventories written down - 1,813 - 11 Inventories written off 2,881 - - - Other receivables written off - 59 - 59 Realised loss on foreign exchange 375 708 13 - Loss on onerous contract 73 - - -
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