Notes To The Financial Statements (Cont’d) 31 March 2026 ANNUAL REPORT 2026 ENRA GROUP BERHAD 159 Registration No: 81 199201005296 (236800 - T) 25. EMPLOYEES’ SHARES SCHEME (“ESS”) (continued) The fair value of share options was estimated by the Group using the Black-Scholes-Merton option pricing model, taking into account the terms and conditions upon which the options were granted. The fair value of share option measured at grant date and the assumptions used are as follows: 2026 2025 Average share price at grant date (RM) 0.66 0.66 Exercise price (RM) 0.80 0.80 Fair value of share options (RM) 0.0300 0.0300 Risk free rate of interest (%) 3.49 3.49 Expected life of options (years) 3 3 Expected volatility (%) 15.46 15.46 26. RELATED PARTY DISCLOSURES (a) Identities of related parties Parties are considered to be related to the Group if the Group has the ability, directly or indirectly, to control the party or exercise significant influence over the party in making financial and operating decisions, or vice versa, or where the Group and the party are subject to common control or common significant influence. Related parties may be individuals or other entities. Related parties of the Group include: (i) Direct and indirect subsidiaries as disclosed in Note 6 to the financial statements; (ii) Company in which a Director of the Company has substantial direct or indirect shareholding; and (iii) Non-controlling shareholders of subsidiaries that have significant influence over those subsidiaries . (b) Significant related party transactions and balances In addition to the transactions and balances detailed elsewhere in the financial statements, the other significant transactions with related parties during the financial year are set out below: Group Company 2026 2025 2026 2025 RM’000 RM’000 RM’000 RM’000 Subsidiaries: Interest income - - 1,760 5,388 Management fees received/ receivable - - 6,076 2,198 Directors and persons connected to the Directors: Interest expense 1,206 2,637 1,206 2,637
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